TMI Blog2017 (1) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... re exempted under N/N. 67/95-CE dated 16/03/1995 even if it is used in the manufacture of exempted final products - the stampers used for manufacture of CDs are capital goods falling under Chapter 85 - benefit of exemption under N/N. 67/95-CE dated 16/03/1995 available - appeal allowed - decided in favor of appellant. - APPEAL NO: E/663/2006 - ORDER No.A/94183/16/EB - Dated:- 1-12-2016 - Shri Ramesh Nair, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri Rajesh Ostwal, Advocate for the appellant Shri Ashuthosh Nath, Asstt. Commissioner (AR) for the respondent Per: Ramesh Nair The fact of the case is that the appellant is engaged in the manufacture of duplication of CDs. At the same time they are also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-CE for captive use, even though the final product is exempt from payment of duty. He placed reliance on the decision of the Tribunal in Raymond Ltd v. Commissioner of Central Excise 2015 (326) ELT 741 (Tri-Mumbai) and Hero Cycles Ltd v. Commissioner of Central Excise 2004 (165) ELT 540. 4. Shri Ashuthosh Nath, learned Asstt. Commissioner (AR) appearing on behalf of Revenue submits that the stampers manufactured by the appellant are captively consumed in the manufacture of CDs. These stampers are nothing but inputs only as per the use of the stampers. Therefore, primarily it falls under the definition of input. Inputs are not exempt under Notification No. 65/95-CE when it is used for exempted goods. In support of his contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 67/95 exempts capital goods and inputs from whole of Central Excise duty, if the same are captively consumed within the factory of production. In respect of the input(s), the notification prescribes certain additional conditions for claiming the benefit. The additional conditions being - that the said inputs are not used in manufacture of exempted final products. 2. The Order-in-Original while analyzing that the said dobby cards are accessories of weaving machine (capital goods), denies the benefit of Notification No. 67/95-C.E. on the grounds that the final product manufactured by them is fully exempted. 3. The appellant has cited the decision of this Tribunal in the case of Hero Cycles Ltd. - 2004 (165) E.L.T. 540 spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dobby cards are accessories of weaving machine. Weaving machine being capital goods under the Cenvat Credit Rules and accessories of weaving machine also become capital goods in terms of definition of capital goods given under the Cenvat Credit Rules. In view of the above, we find that the aforesaid decisions of the Tribunal are applicable. Accordingly, we allow the appeal, with consequential benefit(s), if any. The impugned order is set aside. In the case of Hero Cycles Ltd . cite supra a coordinate bench of this Tribunal has held as under: 3. It is clearly established that the Tools and Die , are covered in the category of capital goods as mentioned in Notification No. 67/95-C.E., dated 16-3-1995. The notification refers ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
