https://www.taxtmi.com/caselaws?id=123942 Moulds sent to a job worker were treated as covered by the Board's supplementary central excise law manual, which stated that return within 180 days was exempted under clause (a) of sub-rule (5) of the Cenvat Credit Rules. On that basis, non-return of the moulds within 180 days was not regarded as enough to require pre-deposit at the stay stage. The appellant was therefore granted waiver of pre-deposit and stay of recovery pending disposal of the appeal. en-us Tue, 27 May 2008 00:00:00 +0530 Sat, 22 Sep 2012 12:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123942 Moulds sent to a job worker were treated as covered by the Board's supplementary central excise law manual, which stated that return within 180 days was exempted under clause (a) of sub-rule (5) of the Cenvat Credit Rules. On that basis, non-return of the moulds within 180 days was not regarded as enough to require pre-deposit at the stay stage. The appellant was therefore granted waiver of pre-deposit and stay of recovery pending disposal of the appeal. Case-Laws Central Excise Tue, 27 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123942