TMI Blog2022 (1) TMI 1326X X X X Extracts X X X X X X X X Extracts X X X X ..... as using the same for non-excisable activity. Since the same was used for non-excisable activity, the benefit of 67/95-CE was denied. In that respect, the decision is not applicable to the present case as in the present case the appellants are manufacturing excisable goods within the factory of production. As regard, the goods cleared from the factory to the Pune Unit of the appellant, the plea of Revenue neutrality has been raised by the appellant in their appeal memorandum. No evidence found in support of the plea of Revenue neutrality. No data of the Pune Unit has been submitted and how and in what manner the goods have been used in Pune has not been stated. In view of that, there are no merit in the defence of the appellant, in so fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Motor (India) Private Limited and paid VAT on the same. The appellants have claimed exemption under Notification 67/95-CE in respect of 3 of these invoices as the said moulds and tools were used within the factory by the appellant for manufacture of excisable goods for General Motors (India) Private Limited. Learned Authorized Representative relied on the decision of Tribunal in the case of Steel Authority of India Limited 2016 (334) ELT 661 and JBM Auto 2017 (351) ELT 1107 to assert that the appellants were required to pay duty on these deemed clearances of goods within the factory of manufacture. 4. Learned Authorized Representative further pointed out that two of these invoices were in respect of goods, namely, Tools and Moulds c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority. We find the no evidence has been produced by Revenue to assert that the value of tools has not been amortized in the value of final product clearance and therefore, the decision of JBM Auto Limited is also distinguished on that count. Plain reading of the Notification No.67/95-CE suggests that as long as the goods are not cleared physically form the factory of production and the same are used for manufacture of excisable goods, the benefit of Notification cannot be denied. Thus, we hold that so far as goods used within the factory of production for manufacture of excisable goods are concerned, duty cannot be demanded. The duty on these goods is set aside. 6. As regard, the goods cleared from the factory to the Pune Unit of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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