https://www.taxtmi.com/caselaws?id=352277 Duty on tooling retained and used within the assessee's factory was held not to be demandable where exemption for captive consumption applied. The Tribunal relied on earlier precedent that exemption cannot be denied merely because the tooling belonged to the buyer or because the cost was recovered through invoices, so long as the goods were manufactured in the factory and used within that factory of production. On that basis, the condition for exemption was treated as satisfied, the duty demand was found unsustainable, and the impugned order was set aside. en-us Fri, 27 Oct 2017 00:00:00 +0530 Tue, 12 Dec 2017 09:03:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352277 Duty on tooling retained and used within the assessee's factory was held not to be demandable where exemption for captive consumption applied. The Tribunal relied on earlier precedent that exemption cannot be denied merely because the tooling belonged to the buyer or because the cost was recovered through invoices, so long as the goods were manufactured in the factory and used within that factory of production. On that basis, the condition for exemption was treated as satisfied, the duty demand was found unsustainable, and the impugned order was set aside. Case-Laws Central Excise Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352277