2011 (9) TMI 394

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..... TMI - 51256 - CEGAT, WEST ZONAL BENCH, MUMBAI]; the Tribunal held that the credit in respect of capital goods could not be denied to the manufacturer on the ground that the goods were not owned by them - Decided in favour of assessee,
Mr.S.S.Kang, Mr. Sahab Singh, JJ. Shri Y.K.Agarwal, SDR for Appellant Per : S.S.Kang Heard the ld.SDR for Revenue. None appeared on behalf of the respondent .....

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..... respect of moulds and dies. 4. We find that the issue is settled in the following decisions of the Tribunal: - 1) German Remedies Ltd. vs. CCE, Goa - 2002 (144) E.L.T. 606 (Tri-Mumbai); 2) HIS Automotives Ltd. vs CCE, Chennai 2004(163)ELT 116(Tri-Chennai); and 3) Sharda Motors Industries Ltd. vs. CCE, Chennai.II 2002(150)ELT 759(Tri-Del.). 5. In the above decisions, the Tribunal held th .....

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