Excise duty on moulds purchased from other party

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Our company has purchased moulds from outside party  for making their products, As per Purchase order of customer. Can our company raise excisable invoice for mould cost without movement of mould. Secondly can the company raise invoice without charging excise duty under Notification No 67/95 .But moulds are not manufactured but purchase from outside party can he opt for 67/95.Please guide.

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mould cost will be amortised  over the  life and the amortisation cost has to be added to product cost and excise duty has to be discharged accordingly 


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