2003 (11) TMI 195

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..... ity on "Tools and Dies" (sub-heading No. 8207.00). The appellants manufactured the said "Tools and Dies" and used the same captively for manufacture of bicycle and parts thereof (sub-heading No. 8712.00 and 8714.00 respectively) and Rims for mopeds and Motor Cycles (sub-heading No. 8714.00). Pursuant to the contents of an audit objection, it was alleged that duty on Tools and Dies manufactured by .....

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..... therefore being covered by Heading No. 82.07, "Tools and Dies" are capital goods, also for the purpose of Notification No. 67/95-C.E. The appellants have correctly pleaded that the ineligibility to duty exemption on the grounds of use of captively manufactured goods in the manufacture of fully exempt final products, applies only to "inputs". Since the "Tools and Dies" are capital goods, no such di .....

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