TaxTMI 
TaxTMI 
2001 (3) TMI 414
X X X X Extracts X X X X
X X X X Extracts X X X X
....factory and used the same for the manufacture of some of the goods. Hand tools falling under erstwhile Tariff item 51A and now falling under sub-heading No. 8207.00 of the new tariff were brought under Central Excise levy for the first time with effect from 1-3-1974. Jigs and fixtures falling under the erstwhile Tariff item 68 and now falling under sub-heading Nos. 8466.00 of the new Tariff, were brought under excise levy for the first time with effect from 1-3-1975 when Tariff Item No. 68 was introduced. Therefore, the hand tools manufactured prior to 1-3-1974 and jigs and fixtures manufactured prior to 1-3-1975 were beyond the scope of excise levy. The appellant was manufacturing such goods right from 1968 onwards which have been exempted....
X X X X Extracts X X X X
X X X X Extracts X X X X
....actory of the appellant for a long time before they were temporarily removed to the premises of the job workers and the same were brought back after the job work was completed and were being further used in the factory of the appellant, the condition stipulated in the Notification Nos. 58/86 and 220/86 for availing exemption have been actually fulfilled and this fact has not been appreciated. (b) Payment of duty in respect of the tools manufactured and used prior to 1-3-1974 and jigs and fixtures manufactured and used prior to 1-3-1975 is an error since these were not excisable at the time of manufacture and removal for captive use. (c) When the goods were captively used within the factory they were deemed to have been removed i....