2006 (6) TMI 271

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....[Order]. -  Heard both sides. The appellant have obtained moulds under Rule 57-S of the Central Excise Rules, 1944 and taken credit of the duty paid on such moulds as capital goods. It is the contention of the appellant that the moulds have been used in the production of finished goods and subsequently after becoming waste and scrap, partly they have been cleared on payment of duty which has....