2010 (7) TMI 595

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..... road wheel which is also cleared to Defence Establishment on payment of duty - Availed exemption in respect of dies under Notification No. 67/95-C.E The impugned dies have been used in the manufacture of both exempted goods and dutiable goods and the ld. advocate has also produced invoices showing clearance of dutiable items to Defence Establishment produced with the impugned dies - The appell .....

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..... to Defence Establishment and partly used for manufacture of aluminium road wheel which is also cleared to Defence Establishment on payment of duty. He states that the appellants have taken credit of duty on dies block and they have also availed exemption in respect of dies under Notification No. 67/95-C.E. which allows exemption in respect of captive consumption of capital goods. The department is .....

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..... hed goods, in no way, supports their case as regards the dispute relating to reversal of credit taken on dies block is concerned. 3. After hearing both sides, we find that the question of exempting the dies under Notification No. 67/95-C.E. is not in dispute in this case. The only dispute is whether the credit taken on dies block should be reversed or not. In view of the fact that the appellants .....

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