https://www.taxtmi.com/caselaws?id=118279 Rule 57-S(1) of the Central Excise Rules, 1944 permits capital goods on which credit has been allowed to be used in the factory or removed on payment of duty, without any further restriction on in-factory use. On that basis, the captive use of moulds after wear and tear, when they had become waste and scrap and were used in manufacture of finished goods, did not attract separate duty. The demand was therefore unsustainable. en-us Tue, 06 Jun 2006 00:00:00 +0530 Fri, 29 Jun 2012 16:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118279 Rule 57-S(1) of the Central Excise Rules, 1944 permits capital goods on which credit has been allowed to be used in the factory or removed on payment of duty, without any further restriction on in-factory use. On that basis, the captive use of moulds after wear and tear, when they had become waste and scrap and were used in manufacture of finished goods, did not attract separate duty. The demand was therefore unsustainable. Case-Laws Central Excise Tue, 06 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118279