https://www.taxtmi.com/caselaws?id=76454 The Tribunal set aside the Commissioner (Appeals) decision, allowing the appeal and providing consequential relief to the appellants. The Member (J) determined that Rule 4(5)(b) exempts credit reversal for moulds sent for job work not returned within 180 days, contrary to the Commissioner's position. Emphasizing the correct application of Cenvat Credit Rules and reliance on precedents, the judgment clarified the distinction between inputs/capital goods and moulds/dies, ultimately ruling in favor of the appellants based on the specific rule provisions and relevant precedents cited. en-us Thu, 11 Jun 2009 00:00:00 +0530 Fri, 25 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76454 The Tribunal set aside the Commissioner (Appeals) decision, allowing the appeal and providing consequential relief to the appellants. The Member (J) determined that Rule 4(5)(b) exempts credit reversal for moulds sent for job work not returned within 180 days, contrary to the Commissioner's position. Emphasizing the correct application of Cenvat Credit Rules and reliance on precedents, the judgment clarified the distinction between inputs/capital goods and moulds/dies, ultimately ruling in favor of the appellants based on the specific rule provisions and relevant precedents cited. Case-Laws Central Excise Thu, 11 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76454