2001 (11) TMI 527

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..... [Order]. - This is an appeal filed by the Assessee against the order passed by the Commissioner, Central Excise (Appeals), Mumbai made in Order-in-Appeal No. RJB/7/M-II/2000, dated 15-2-2000, confirming the order dt. 1-5-1998 passed by the Assistant Commissioner, Central Excise, Vikhroli, Division II, Mumbai-II, holding that Modvat on Iron casting, Alloy casting, Bronze casting used as input ....

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....200/-. Against that order an appeal was filed before the Commissioner of Central Excise (Appeals), Mumbai-II, who, by the impugned order confirmed the order-in-original. Hence the present appeal by the assessee before me. 2. Shri Phene, learned Consultant for the appellants argued on behalf of the assessee's argument that both authorities appealed for failed to take note of the provision of ....

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.... the duty of excise leviable thereon or chargeable to 'nil' rate of duty." 4. The said provision clearly provided for non denial of Modvat credit for manufacture of intermediate product or capital goods which has been used in the manufacture in rival products. Even if I accept the arguments of learned DR on behalf of the department that the moulds are tools, the said tools are included in th....