https://www.taxtmi.com/caselaws?id=122691 The Tribunal allowed the appeal, granting the appellant credit despite ownership issues regarding moulds. The Tribunal emphasized the moulds' use as capital goods for manufacturing, supporting the appellant's credit claim based on previous decisions and the intended purpose of the goods. Additionally, the Tribunal considered the deemed removal of goods upon commercial invoice issuance but ultimately supported the appellant's position, highlighting the significance of the goods' intended purpose in granting relief. en-us Wed, 25 Jul 2007 00:00:00 +0530 Thu, 26 Oct 2017 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122691 The Tribunal allowed the appeal, granting the appellant credit despite ownership issues regarding moulds. The Tribunal emphasized the moulds' use as capital goods for manufacturing, supporting the appellant's credit claim based on previous decisions and the intended purpose of the goods. Additionally, the Tribunal considered the deemed removal of goods upon commercial invoice issuance but ultimately supported the appellant's position, highlighting the significance of the goods' intended purpose in granting relief. Case-Laws Central Excise Wed, 25 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122691