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TMI Blog2011 (9) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... ri J.C. Patel, Advocate, for the Assessee. ORDER The brief facts of the case are that respondent manufactured tools and dies for a customer and used the same in their own factory for manufacture of components for the same customer. The respondent recovered the price of such tools and dies from the customer by raising a commercial invoice. However, no duty was paid. Revenue took a view that duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal is bound by that order he is not contesting the same. As regards tools and dies, he submits that once these tools, dies and fixtures have been sold to the customers, it has to be held that there was a deemed removal of tools, dies and fixtures to the customer and the same were received back for use in the manufacture of components for the customer. In view of the deemed removal, when the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emsp;I have considered the submissions made by both the sides. As regards GTA service, in view of the decision of the Hon'ble High Court of Karnataka in the case of ABB Ltd., the issue is no longer res integra. In this case the period involved is prior to 1-4-2008 when the definition of input service was amended. Therefore the decision of the Hon'ble High Court of Karnataka is applicable to the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal), Elcon Clipsal India Ltd. v. CCE, Ahmedabad reported in 2002 (146) E.L.T. 360 (Tri. - Delhi) are applicable to the facts of this case. In both the cases, the Tribunal took the view that notification nowhere provides that the use of capital goods should be on account of the manufacturer. It was also observed by the Tribunal in the case of BPL Electronics Ltd. that mere fact of raising any i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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