The Assessee is engaged in manufacture of plastic articles/components and parts by using injection moulding machines. In the present matter the moulds, used to manufacture, in this case cabinets for television sets the finished product, were supplied to the Assessee by the Original Equipment Manufacturers. A show cause notice (“SCN”) issued alleging that the assessee … Continue reading OWNERSHIP OF CAPITAL GOODS NOT REQUIRED FOR AVAILING CENVAT CREDIT-BOMBAY HC