2004 (1) TMI 243

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..... in respect of capital goods (moulds) was denied to the appellant. 2. Brief facts of the case are that appellants are manufacturing plastic parts and components of the motor vehicles and were availing the benefit of Modvat credit in respect of inputs as well as capital goods. The appellants manufacturing moulds in their factory on specific orders from M/s. General Motors India Ltd. and paid duty .....

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..... al goods or these were used for the manufacture of final products. As per the provisions of Rule 57Q(6) of the Central Excise Rules, the credit of specified duty paid on capital goods used further in the manufacture of final product in the factory of the same manufacturer is allowable as Modvat credit. The appellants relied upon the decision of the Tribunal in the case of Sharda Motors Industries .....

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..... gnee. The moulds were used in the appellants' factory for the manufacture of various plastic components and parts of the motor vehicles of M/s. General Motors (India) Ltd. From the admitted facts that appellants are consignee of those goods and are used in their factory in the manufacture of their final product. Therefore, the appellants are entitled for the benefit of Modvat credit in respect of .....

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