2010 (7) TMI 858

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....K. Bhaskar, DR, for the Respondent. ORDER This is an appeal against the order of the Commissioner (Appeals) No. 106/CE/GZB/2007 dated 30-4-2008. 2. Heard both sides. 3. The relevant facts, in brief, are that the appellants received shapes and sections falling under chapter sub-heading 7216.10 and took credit as capital goods; they used such shapes and sections to fabricate moulds; moul....

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....ons are also to be treated as capital goods. The shapes and sections were used for fabricating moulds which were used for manufacture of final products within the factory, and therefore, no specific intimation was given as they were under the bonafide belief that moulds being exempted by 67/95, there is no need for such intimation. There can be no dispute that they are eligible for credit, under t....

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....f the First Schedule to the Excise Tariff Act; (ii)     pollution control equipment; (iii)   components, spares and accessories of the goods specified at (i) and (ii); (iv)   moulds and dies, jigs and fixtures; (v)     refractories and refractory materials; (vi)   tubes and pipes and fittings thereof; and (vii)....