https://www.taxtmi.com/caselaws?id=123378 Cenvat credit on moulds and dies sent to a job worker was held admissible where the goods were later received back in the factory and credit was taken within six months of payment of duty. The earlier duty payment arose because the moulds and dies were not received back within the extended period, but once they were returned and the credit claim was made within the prescribed time, the condition under Rule 9 of the Cenvat Credit Rules, 2004 was satisfied. No legal infirmity was found in allowing the credit, and the Revenue's challenge failed. en-us Mon, 04 Feb 2008 00:00:00 +0530 Thu, 13 Sep 2012 15:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123378 Cenvat credit on moulds and dies sent to a job worker was held admissible where the goods were later received back in the factory and credit was taken within six months of payment of duty. The earlier duty payment arose because the moulds and dies were not received back within the extended period, but once they were returned and the credit claim was made within the prescribed time, the condition under Rule 9 of the Cenvat Credit Rules, 2004 was satisfied. No legal infirmity was found in allowing the credit, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 04 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123378