https://www.taxtmi.com/caselaws?id=51332 Exemption under Notification No. 67/95-C.E. applies to moulds, dies and press tools manufactured in a factory and used within that same factory, because the controlling test is captive use in the factory of production. Raising invoices or treating the goods as sold does not defeat the exemption where actual use remains confined to the factory. The cited precedent was followed as supporting this principle, and the exemption was held admissible on that basis. en-us Fri, 06 Sep 2002 00:00:00 +0530 Thu, 08 Jan 2026 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51332 Exemption under Notification No. 67/95-C.E. applies to moulds, dies and press tools manufactured in a factory and used within that same factory, because the controlling test is captive use in the factory of production. Raising invoices or treating the goods as sold does not defeat the exemption where actual use remains confined to the factory. The cited precedent was followed as supporting this principle, and the exemption was held admissible on that basis. Case-Laws Central Excise Fri, 06 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51332