https://www.taxtmi.com/caselaws?id=758827 Central excise duty was not payable on moulds, dies and fixtures manufactured and used captively within the same factory, because Notification No. 67/95-C.E. exempted capital goods so manufactured and used there, and ownership was not decisive. The Tribunal held that the notification did not require removal from the factory as a condition for exemption, and that issuance of commercial invoices alone did not create excise liability when the goods remained within the factory and were used in manufacture. Applying its earlier decision on identical facts, it sustained the exemption and rejected the duty demand. en-us Fri, 13 Sep 2024 00:00:00 +0530 Fri, 20 Sep 2024 08:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758827 Central excise duty was not payable on moulds, dies and fixtures manufactured and used captively within the same factory, because Notification No. 67/95-C.E. exempted capital goods so manufactured and used there, and ownership was not decisive. The Tribunal held that the notification did not require removal from the factory as a condition for exemption, and that issuance of commercial invoices alone did not create excise liability when the goods remained within the factory and were used in manufacture. Applying its earlier decision on identical facts, it sustained the exemption and rejected the duty demand. Case-Laws Central Excise Fri, 13 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758827