2018 (5) TMI 1201

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.... Kothari, Advocate for the appellant Sh. M. R. Sharma, AR for the Respondent Per: V. Padmanabhan: The present appeal is filed against the order-in-appeal No. 202 (SM)CE/JPR/2017 dated 13.09.2017 passed by the Commissioner (Appeals), Central Excise and Central Goods & Service tax, Jaipur-I. 2. Brief facts of the case are that the appellants are engaged in the manufacture of 'Bathroom Fi....

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.... raised and penalty was also imposed. Being aggrieved, the present appeal is filed by the appellant. 3. With this background, we heard Sh. Alok Kothari, ld. Advocate for the appellant and Sh. M. R. Sharma, ld. AR for the Revenue. 4. It is the submission of the ld. Counsel that the goods i.e. moulds and dies are eligible for exemption under Notification No. 67/1995. He submitted that only aft....

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.... and dies remained within the factory of the appellant, these goods enjoyed the benefit of Notification No. 67/1995, which is available for captive consumption. In the present case, such moulds and dies after they become obsolete were cleared for home consumption. The monetary consideration has also been received by the appellant on which VAT stands paid. We are of the view that moulds and dies wi....