2008 (4) TMI 644

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....lant. Dr. M.K. Rajak, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - This appeal has been filed against the order holding that Cenvat credit of Rs. 28,40,122/- taken on capital goods viz. Moulds and Dies during May, 2003 and April, 2004 is not admissible. These moulds and dies were imported by M/s. Hindustan Lever Limited (HLL) and were sent to the appellants for manu....

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....on moulds and dies lent by HLL will not be admissible as cenvat credit. We find that the judgment of the Tribunal in CCE, Pune-I v. Kalyani Seamless Tubes Ltd. [2004 (176) E.L.T. 899 (Tri. Mumbai)] is applicable to the present case and by no stretch of imagination Rule 4(3) can be interpreted the way the Revenue has sought to do the same. Regarding endorsement of bill of entry also, issue stands c....