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TMI Blog2018 (5) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... factory of the appellant - 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 - benefit of notification not allowed - appeal dismissed - decided against appellant. - Ex. Appeal No. 50022 of 2018 - A/51411/2018-EX[DB] - Dated:- 16-4-2018 - Mr. Justice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry for captive consumption. No duty was paid at the time of captive consumption of such moulds and dies as per Notification No. 67/1995 dated 01.03.1995. After exhausting the useful life, such moulds and dies were cleared to the customer (M/s Parryware) on payment of VAT /CST. The Department was of the view that at the time of such clearance of the moulds from the factory, duty was required to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue justified the impugned order. He submitted that moulds and dies will enjoy the benefit of captive consumption only, as long as they are used within the factory of manufacturer. At the time of clearance of moulds and dies duty has been paid. 6. We have heard both sides and perused the record. The moulds and dies in question have been manufactured within the factory of the appellant and used f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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