2016 (1) TMI 99

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..... d accessories of weaving machine also become capital goods in terms of definition of capital goods given under the Cenvat Credit Rules. In view of the above, we find that the aforesaid decisions of the Tribunal are applicable. - Impugned order is set aside - Decided in favour of assessee. - Appeal No. E/345/07 - Final Order No. A/3070/2015-WZB/EB/Mum - Dated:- 28-8-2015 - Anil Choudhary, Member .....

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..... s being - that the said inputs are not used in manufacture of exempted final products. 2. The Order-in-Original while analyzing that the said dobby cards are accessories of Weaving machine (capital goods), denies the benefit of Notification No. 67/95-CE on the grounds that the final product manufactured by them is fully exempted. 3. The appellant has cited the decision of this Tribunal in th .....

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..... bed for capital goods . In other words, despite the use of captively manufactured Tools Dies for manufacture of fully exempt final products, the duty concession is available. They have also relied on the decision of the Tribunal in the case of Siemens Ltd. Vs. Commissioner of Central Excise, Mumbai-VI - 2004 (176) ELT 299 (T). In this order also, similar findings have been arrived at. .....

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