https://www.taxtmi.com/caselaws?id=291879 Customer-supplied dies and moulds used in manufacture were not liable to duty on the facts found, because they were captively consumed and not removed from the factory. The Tribunal accepted reliance on the exemption notification and held that the earlier observation on includibility of amortised cost could not sustain the demand in the present factual matrix. On that record, the proposed levy on the moulds and dies themselves was not supported, and the demand was held unsustainable. en-us Wed, 13 Jun 2018 00:00:00 +0530 Sat, 28 Nov 2020 09:16:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291879 Customer-supplied dies and moulds used in manufacture were not liable to duty on the facts found, because they were captively consumed and not removed from the factory. The Tribunal accepted reliance on the exemption notification and held that the earlier observation on includibility of amortised cost could not sustain the demand in the present factual matrix. On that record, the proposed levy on the moulds and dies themselves was not supported, and the demand was held unsustainable. Case-Laws Central Excise Wed, 13 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291879