Returnable gate pass rules for mold and dies, like limit of days for Returnable gate pass open.

[Asked by Guest]

Returnable gate pass rules for mold and dies, like limit of days for Returnable gate pass open.

[Mahir S]

Sir,

Moulds and dies, jigs and fixtures are not required in 180 days.

The requirement that capital goods/ input must come back within 180 days is not applicable to moulds and dies.

[DR.MARIAPPAN GOVINDARAJAN]

Is there any time limit for mole and dies?

[Mahir S]

Sir,

No time limit if cleared for purposes discussed under rule 4 (5) (b) of cenvat credit rules, 2004, either with or without availment of cenvat credit.

AI Summary

Moulds and dies: returnable gate pass not subject to the standard return period; no time limit under rule 4(5)(b).
Moulds, dies, jigs and fixtures are not subject to the standard temporary return requirement; when cleared under rule 4(5)(b) of the Cenvat Credit framework there is no prescribed time limit for their return, irrespective of whether Cenvat credit is availed.