2016 (1) TMI 1142

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..... he appellants are availing SSI exemption? - Held that: - The admitted facts of the case are that the MS Rounds and other MS products on which credit was availed by the appellant were used in the manufacture/fabrication of moulds by/on behalf of the appellant. The said moulds are admittedly used by the appellant in their manufacturing process. Given this factual position and applying the “user test .....

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..... ere availing Cenvat credit on various capital goods, mainly moulds, purchased by them. Proceedings were initiated against them to disallow the Cenvat credit availed on MS Round, MS Pipe/Plate/Beam/Channel falling under Chapter 72/73 on the ground that these are not capital goods and credit as inputs for them is not available as the appellants are availing SSI exemption. On adjudication the Origina .....

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..... for fabrication and manufacture of different moulds by their job workers and supplied to them. He relied on the Hon ble Supreme Court s decision in the case of CCE, Jaipur v. Rajasthan Spinning Weaving Mills Ltd. reported in 2010 (255) E.L.T. 481 (S.C.) to state that applying user test these MS Angles are to be considered as parts and components of moulds and credit should be allowed. 3. T .....

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