2006 (6) TMI 14

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..... manufacture of parts of the motor vehicles for which they require steel moulds which were either received from the customers under the cover of duty paid documents or manufactured by the appellants themselves in their other factory and are received under the cover of duty paid document in their pune factory. The moulds are returned by the appellant to their own other factory to the customer. At t .....

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..... ch of CEGAT in the case of Commissioner of C.Ex. Vs. Asia Brown Boveri Ltd., 2000 (39) RLT 575 (CEGAT-LB) =2000 (120) ELT 228 (Tribunal-LB) and Collector of Central Excise vs. American Auto service, 1996 (13) RLT 364 (CEGAT-SRB) =1996 (81) ELT 71(Tribunal). 3. It was further submitted that recently the provisions of Rule 57AB, Rule 3 (4) of the Cenvat Credit Rules, 2001 were considered by the La .....

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..... of the present case are fully covered by the decision of the CEGAT in case of Eicher Tractors cited supra which has taken in to consideration the prevailing provisions of Rule 57AB at the relevant time and hold that once the appellants have paid the duty equal to the amount of the credit taken there is no justification for further demand. As such the impugned order is set aside and the appeal is .....

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