2002 (9) TMI 140

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....: V.K. Agrawal, Member (T)]. - The issue involved in this Appeal, filed by M/s. Elcon Clipsal India Ltd., is whether the benefit of exemption under Notification No. 67/95-C.E., dated 16-3-95 is available in respect of moulds dies and press tools. 2. We heard Shri Jitendra Singh, learned Advocate for the Appellants, and Shri Jagdish Singh, learned Departmental Representative, for the Revenue. Th....

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....r others and are retained in the factory, the procedure as prescribed under Rule 173H of the Central Excise Rules, 1944, has to be followed and goods could be retained only on payment of duty and, therefore, the question of availing benefit of Notification No. 67/95 does not arise because the said Notification applies to a manufacturer, who uses the goods on his own account manufactured in his fac....

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....thin the factory of production only. The exemption has been disallowed on the ground that as per the invoices raised by the Appellants the impugned goods had been sold to M/s. Gerald Industries Pvt. Ltd. The Notification is applicable if the Capital goods are used within the factory of production. We agree with the submissions of the learned Advocate that Notification nowhere provides that the use....