2007 (7) TMI 523

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....nt. Shri M.M. Mathkar, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - Heard both sides. 2. The relevant facts, in brief, are as follows : (a)  The appellants manufacture moulds in their factory at Vasai near Mumbai and transfer the said goods to their unit at Silvasa on the basis of stock invoice and pay applicable duty. As the moulds are meant for manuf....

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....4. The learned Advocate for the appellant relies on the various decisions of the Tribunal, particularly, in the case of Recron Synthetics Limited v. C.C.E., Allahabad reported in 2005 (192) E.L.T. 642 (Tribunal) and in the case of Associated Cement Companies Ltd. v. C.C.E. reported in 2004 (173) E.L.T. 210 to support the proposition that the ownership is not relevant. 5. The learned D....