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TMI Blog2017 (12) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per: Mr. (Dr.) Satish Chandra The present appeal is filed against the order-in-original No.ALW-EXCIS-OIO-COM-51/16-17 dated 13.10.2016, passed by the Commissioner, Central Excise & Service Tax, Alwar. The period of dispute is 19.062012 to 31.01.2015. 2. Brief facts of the case are that the appellant are engaged in the manufacture of articles of iron and steels falling under Chapter 73 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er hearing both the parties and on perusal of record, it appears that the identical issue has come up before the Tribunal in the case of Ozla Plastooraft (P) Ltd. and Sh. Manjeet Singh Director Vs. CCE, Delhi-II -2016 (4) TMI 279 -CESTAT, New Delhi where it was observed that- "5. The point for decision in the present appeal is the duty liability on the mould manufactured and captively used by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of notice the demand is not for amortization of moulds cost, and hence, we are not giving any finding on that aspect. Considering the above actual position, the demand of duty on moulds is not sustainable and the penalties imposed based on such demand are also not sustainable. Accordingly, we allow the appeals except for the duty on addition of amortization cost involved in the second part of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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