2004 (3) TMI 505

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsultants, for the Appellant. Shri D.N. Choudhary, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellant manufactures dies and uses them captively in the manufacture of forgings. In the impugned proceedings, Revenue authorities have held that, with the withdrawal on  1-3-1994 of Notification No. 58/86, dated 10-2-1986, dies became chargeable to duty and rema....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....med dies. It is being submitted that they could have no intention to evade duty in respect of an item on which whatever duty is paid could be taken back as credit by them. 3. We have perused the records and have considered the submissions made by both sides. The dispute is for a short period from 1-3-1994 to 15-3-1995. Prior to 1-3-1994 and subsequent to 15-3-1995, the goods were not liabl....