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2018 (5) TMI 1201 - CESTAT NEW DELHIBenefit of N/N. 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 - Held that: - moulds and dies will enjoy such exemption only as long as such goods remain within the 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.
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