https://www.taxtmi.com/caselaws?id=766560 Notification No. 67/95-CE was confined to goods produced and used within the factory of production, so moulds cleared out for job work lost the exemption even if they were later returned and used in the appellant's factory. The availability of CENVAT credit did not remove the duty liability at the time of clearance, because revenue neutrality cannot override the statutory obligation to pay duty. The text therefore states that the exemption was correctly denied, the revenue-neutrality plea failed, and the duty demand and penalty were sustained. en-us Mon, 24 Feb 2025 00:00:00 +0530 Fri, 28 Feb 2025 08:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766560 Notification No. 67/95-CE was confined to goods produced and used within the factory of production, so moulds cleared out for job work lost the exemption even if they were later returned and used in the appellant's factory. The availability of CENVAT credit did not remove the duty liability at the time of clearance, because revenue neutrality cannot override the statutory obligation to pay duty. The text therefore states that the exemption was correctly denied, the revenue-neutrality plea failed, and the duty demand and penalty were sustained. Case-Laws Central Excise Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766560