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TMI Blog2014 (2) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... ich are entitled to them as per Rule 16 of CENVAT Credit Rules, 2002. In these circumstances, I do not find any merit in the impugned order and hold that as the appellants are discharging duty equivalent or more than the credit availed by them therefore they are not require to reverse the credit taken on the moulds and dies. In these circumstances, the impugned order is set aside - Decided in favo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue is of the view that as the moulds and dies received by the appellants is not an input nor a capital good, therefore the appellants are not entitled for CENVAT credit on the said moulds. The appellants are in appeals against the denial of credit on moulds and dies which they received for repairs in their Andheri unit. 3. I find that whatever duty has paid by the appellants while received th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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