Cenvat credit and job-worker mould returns: non-return within 180 days did not justify pre-deposit at stay stage.

Moulds sent to a job worker were treated as covered by the Board's supplementary central excise law manual, which stated that return within 180 days was exempted under clause (a) of sub-rule (5) of the Cenvat Credit Rules. On that basis, non-return of the moulds within 180 days was not regarded as enough to require pre-deposit at the stay stage. The appellant was therefore granted waiver of pre-deposit and stay of recovery pending disposal of the appeal.

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Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of recovery where moulds sent to a job worker had not been returned within 180 days.

Analysis: The Tribunal relied on the Board's supplementary central excise law manual, which indicated that return of moulds within 180 days was exempted under clause (a) of sub-rule (5) of the Cenvat Credit Rules. In view of that position, non-return of moulds was not treated as a sufficient ground to insist upon pre-deposit at the stay stage.

Conclusion: The appellant was entitled to waiver of pre-deposit and stay of recovery pending disposal of the appeal.

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