2008 (4) TMI 644

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.... 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 manufacturing tooth brushes for M/s. HLL aft....

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....issible 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 covered by the decision of the Tribunal in Uras....