https://www.taxtmi.com/caselaws?id=115971 Rule 57S(8) of the Central Excise Rules, 1944 was construed on a practical and functional basis, and punches used as part of the die assembly were treated as covered within the expression "dies" for removal for job work. The Tribunal held that such punches could not be excluded merely because they perform a distinct role in manufacturing, and that the appellate authority's view was correct. On that interpretation, the duty demand on removal of the punches was not sustainable, and the Revenue's challenge failed. en-us Fri, 11 Mar 2005 00:00:00 +0530 Wed, 06 Jun 2012 12:31:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115971 Rule 57S(8) of the Central Excise Rules, 1944 was construed on a practical and functional basis, and punches used as part of the die assembly were treated as covered within the expression "dies" for removal for job work. The Tribunal held that such punches could not be excluded merely because they perform a distinct role in manufacturing, and that the appellate authority's view was correct. On that interpretation, the duty demand on removal of the punches was not sustainable, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 11 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115971