https://www.taxtmi.com/caselaws?id=380497 Central excise duty on tooling was held unsustainable because the record showed the tooling had been purchased under invoice from another manufacturer, and the appellant was not the manufacturer of the goods in question. The authorities had not properly examined the factual position before denying the benefit of Notification No. 67/95-C.E. As the factual basis for fastening duty liability was not established, no duty could be confirmed against the appellant in respect of the tooling, and the impugned order was set aside with consequential relief. en-us Fri, 26 Apr 2019 00:00:00 +0530 Thu, 23 May 2019 07:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380497 Central excise duty on tooling was held unsustainable because the record showed the tooling had been purchased under invoice from another manufacturer, and the appellant was not the manufacturer of the goods in question. The authorities had not properly examined the factual position before denying the benefit of Notification No. 67/95-C.E. As the factual basis for fastening duty liability was not established, no duty could be confirmed against the appellant in respect of the tooling, and the impugned order was set aside with consequential relief. Case-Laws Central Excise Fri, 26 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380497