2012 (4) TMI 522

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..... n 180 days is not applicable to jigs, fixtures, moulds and dies. This finding is based on para-5 of the condition of allowing CENVAT credit laid down in CBEC’s Central Excise Manual. I have also perused para-5 ibid and have found the above finding of the Commissioner(Appeals) to be well founded. It is also noticeable that there is no specific challenge to the above finding of the Commissioner(Appe .....

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..... eputy Commissioner(AR) JUDGEMENT This appeal filed by the Department is directed against the appellate Commissioner s order upholding the order of the original authority. Both the lower authorities held in favour of the assessee on the question whether the latter could claim CENVAT credit on certain capital goods (cylinders used as dies by the assessee s job worker) which were directly disp .....

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..... erusal of the impugned order, I come across a clear finding that the condition of return of capital goods within 180 days is not applicable to jigs, fixtures, moulds and dies. This finding is based on para-5 of the condition of allowing CENVAT credit laid down in CBEC s Central Excise Manual. I have also perused para-5 ibid and have found the above finding of the Commissioner(Appeals) to be well f .....

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