2005 (3) TMI 634

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....he Respondent. [Order]. - Heard both sides. 2. In the appeal, the Revenue is challenging the order of the Commissioner (Appeals) allowing the credit on parts and accessories of moulds and dies falling under sub-heading 8480.10 of the Central Excise Tariff Act on the ground that under Rule 57Q in the table the moulds and dies are mentioned at Serial No. 6 and there is no provision for allo....

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....dies. He also relied on the decision in the case of Grindwell Norton Ltd. v. CCE, Mumbai, reported in 2004 (178) E.L.T. 409 wherein it was held that "on a careful examination of the table to Rule 57Q it is clear that all goods falling under Chapter 84 are covered by Serial No. 2 of the table. Moulds fall under 84.80 and would be covered by Serial No. 2. Components, spares and accessories of Serial....

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....b-headings as mentioned in the impugned order. There is no doubt that there is a specific mention of moulds and dies as eligible capital goods at Serial No. 6 of the table below Rule 57Q without mentioning any classification of these moulds and dies. It only leads to the interpretation that all types of moulds and dies whether falling under Chapter Heading 84 or any other chapter are eligible capi....