TaxTMI 
TaxTMI 
2024 (9) TMI 1071
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....ixtures are sold by issuing commercial invoices but not removed from the factory and in this fact whether the appellant is eligible for exemption notification No. 67/95-CE dated 16.03.1995. 2. Shri Amal Dave, Learned Counsel appearing on behalf of the appellant at the outset submits that the issue is no longer res-integra in view of the various judgments of this Tribunal, particularly, this Tribunal's decision in the appellant's own case. He placed reliance upon the following judgments:- 1. CCE, Vadodara V/s. Automotive Stamping Assemblies Ltd. 2011(9) TMI 878- CESTAT Ahmedabad. 2. Elcon Clipsal India Ltd. V/s. CCE, Ahd-I 2002(146) ELT 360 (Tri.-Del.) 3. Tennco Exhaust India Pvt.Ltd. V/s. CCE & ST, Vadodara-II 2022(1) TMI 1326- CES....
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....eir case, proceedings were initiated. The Commissioner (Appeals) in the impugned order has held that respondent need not pay duty on tools, dies and fixtures and Cenvat credit is admissible. Revenue is in appeal. 2. Learned DR fairly admits that as regards GTA service, after the decision of the Hon'ble High Court of Karnataka in the 2. case of ABB Ltd. reported in 2011 (23) S.T.R. 97, the issue has been finally settled and since the Tribunal is bound by that order he is not contesting the same. As regards tools and dies, he submits that once these tools, dies and fixtures have been sold to the customers, it has to be held that there was a deemed removal of tools, dies and fixtures to the customer and the same were received back for use i....
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....at Credit Rules, 2004 manufactured in a factory and used within the factory of production. The notification does not speak of any ownership. It is an unconditional exemption which provides exemption to capital goods manufactured in a factory and used within the factory. It is not the case of the Revenue that goods have been removed from the factory at all. Once goods are manufactured and used in the same factory, the notification squarely applies. I also find that the decisions of the Tribunal in the case of BPL Electronics Ltd. v. CCE, Bangalore reported in 1994 (71) E.L.T. 801 (Tribunal), Elcon Clipsal India Ltd. v. CCE, Ahmedabad reported in 2002 (146) E.L.T. 360 (Tri. - Delhi) are applicable to the facts of this case. In both the cases,....