2017 (4) TMI 1126

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....registered with the Central Excise department. They are availing the facility of cenvat credit on inputs and intermediate goods. On scrutiny of records of appellant, it was noticed that for the month of December 2006 to November 2007, the appellants have availed cenvat credit to the tune of Rs. 70,08,429/- on Raw Die Blocks and Inserts under the category of "inputs". The department entertained a view that Raw Die Blocks and Inserts used to manufacture Dies which are in turn used in the production of final products is not eligible for credit for the reason that the appellants are availing exemption of duty on the intermediate goods namely Dies under Notification No.67/95-CE dt. 16.03.95. The show cause notice was issued proposing to recover ....

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....in the case of Tata Engineering and Locomotive Co. Ltd. Vs CCE Pune-I - 2005 (195) ELT 209 (Tri.-Mumbai) and Natraj Engineers (P) Ltd. Vs CC & C.Ex. Patna - 2005 (191) ELT 211 (Tri.-Kolkata). It is also submitted by counsel that in the appellant's own case, for different period, the Tribunal has allowed credit in Appeal E/232/2007 vide Final Order No.40135/2017 dt. 02.02.2017. 5. Against this, Ld. A.R Shri S. Nagalingam for the Revenue reiterated the findings in the impugned order. He submitted that since Dies which are manufactured using the inputs, are exempted from duty under Notfn No.67/95-CE, appellants are not eligible to avail credit on such inputs. He relies upon the judgement in the case of Amforge Inds. Ltd. Vs CCE Pune-I - 2....