https://www.taxtmi.com/caselaws?id=124877 Rule 4(5)(b) of the Cenvat Credit Rules did not impose a 180-day return requirement for moulds, jigs, fixtures or dies sent to a job worker. The 180-day condition in Rule 4(5)(a) could not be imported into that provision, because Rule 4(5)(b) contained no express time limit. Cenvat credit therefore could not be reversed merely because the moulds were not received back within 180 days, and the Revenue's challenge failed. en-us Tue, 13 Jan 2009 00:00:00 +0530 Wed, 02 Aug 2017 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124877 Rule 4(5)(b) of the Cenvat Credit Rules did not impose a 180-day return requirement for moulds, jigs, fixtures or dies sent to a job worker. The 180-day condition in Rule 4(5)(a) could not be imported into that provision, because Rule 4(5)(b) contained no express time limit. Cenvat credit therefore could not be reversed merely because the moulds were not received back within 180 days, and the Revenue's challenge failed. Case-Laws Central Excise Tue, 13 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124877