https://www.taxtmi.com/caselaws?id=115925 Modvat credit on moulds used in job-work manufacturing was held admissible where the recipient manufactured parts to the assessee's specifications and qualified as a job worker under Rule 57S(8). The Tribunal accepted that credit could not be denied merely because the manufacturer used its own raw materials, relying on earlier precedent treating a similar unit as a job worker despite independent material procurement. The operative point was the functional role of the recipient in the manufacturing arrangement, not ownership of the inputs used in the parts production. en-us Thu, 10 Feb 2005 00:00:00 +0530 Tue, 05 Jun 2012 17:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115925 Modvat credit on moulds used in job-work manufacturing was held admissible where the recipient manufactured parts to the assessee's specifications and qualified as a job worker under Rule 57S(8). The Tribunal accepted that credit could not be denied merely because the manufacturer used its own raw materials, relying on earlier precedent treating a similar unit as a job worker despite independent material procurement. The operative point was the functional role of the recipient in the manufacturing arrangement, not ownership of the inputs used in the parts production. Case-Laws Central Excise Thu, 10 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115925