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2019 (5) TMI 1225 - CESTAT NEW DELHICaptive consumption - benefit of N/N. 67/95 of the Central Excise - manufacture of Toolings which have been captively used for manufacture of final product and invoice was raised for the same - HELD THAT:- The Adjudicating authority as well as the learned Commissioner (Appeal) have not applied their mind and perused the records and pass the order in routine manner. As we have found from the record that appellant are not manufacturer of the tooling in question therefore, question of payment of duty does not arise - Appeal allowed - decided in favor of appellant.
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