No excise duty payable for captive use of Tools and Fixtures within factory, Even if Sale Invoices are issued: CESTAT

The CESTAT ruled that excise duty is not payable on tools and fixtures used within a factory for captive purposes, even if sale invoices are issued. It emphasized that excise duty should only be applicable when the goods are sold to external customers. The ruling clarifies that when tools are used internally for manufacturing, even if invoices are generated, there is no taxable event under excise law. The judgment highlights the difference between captive use and the sale of goods, and ensures clarity in the taxation process for such items used within manufacturing premises.