2005 (5) TMI 444

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..... Respondent [Order].- In this appeal, filed by the Revenue, the issue relates to the eligibility of Cenvat credit in respect of parts of moulds and parts of V.C.R. 2. I heard Shri P.M. Rao, learned D.R. and Shri B.L. Narasimhan, learned Advocate. Respondents, M/s. Super Cassettes Industries manufacture audio cassettes and video cassettes and avail of the Cenvat credit of the duty paid on .....

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..... he Table below Rule 57Q and as such moulds also fall within Serial Nos. 1 to 4 of the Tariff and parts thereof are eligible for Cenvat credit. 3. I have considered the submissions of both the sides. Heading 84.80 applies to moulds for metal (other than ingot moulds) . There is nothing on record to indicate as to whether the moulds of which parts are in question, are the moulds for metal other t .....

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..... e 57Q, the parts thereof will not be eligible capital goods for the purpose of availing the Cenvat credit. There is no substance in the submissions of the learned Advocate that sub-rule (2) of Rule 57B of the Central Excise Rules, 1944, at the relevant time, did not exclude the parts of machines, machinery, etc. and as the parts of V.C.R. are used in or in relation to the manufacture of final prod .....

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