2006 (8) TMI 96

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....l is that whether Thermocole Patterns used in the manufacture of castings in the foundry will come under the purview of "Cenvat Inputs" or "Capital Goods". 2. Both the adjudicating authorities and the Commissioner (Appeals) held that moulds and dyes as defined under Rule 2(b)(iv)' of Cenvat Credit Rules, 2001 are to be treated as capital goods and are equated with the term 'pattern'. 3. The ....