2012 (4) TMI 522

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....nst the appellate Commissioner's order upholding the order of the original authority. Both the lower authorities held in favour of the assessee on the question whether the latter could claim CENVAT credit on certain capital goods (cylinders used as dies by the assessee's job worker) which were directly dispatched by the supplier to the job worker at the instance of the respondent(assessee). The jo....

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.... capital goods within 180 days is not applicable to jigs, fixtures, moulds and dies. This finding is based on para-5 of the condition of allowing CENVAT credit laid down in CBEC's Central Excise Manual. I have also perused para-5 ibid and have found the above finding of the Commissioner(Appeals) to be well founded. It is also noticeable that there is no specific challenge to the above finding of t....