https://www.taxtmi.com/forum/issue?id=1629 Duty on sale of jobworked dies is governed by the seventh proviso to Rule 3(3) of the CENVAT Credit Rules, 2004: that proviso prescribes the adjustment and recoupment mechanism where MODVAT/CENVAT credit was availed on metal supplied for manufacture of dies, and must be followed to determine duty liability when those dies are later sold; deviations by the assessee or department are not consistent with that rule. en-us Mon, 30 Nov 2009 21:50:07 +0530 Thu, 23 Jan 2025 15:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1629 Duty on sale of jobworked dies is governed by the seventh proviso to Rule 3(3) of the CENVAT Credit Rules, 2004: that proviso prescribes the adjustment and recoupment mechanism where MODVAT/CENVAT credit was availed on metal supplied for manufacture of dies, and must be followed to determine duty liability when those dies are later sold; deviations by the assessee or department are not consistent with that rule. Discussion-Forum Central Excise Mon, 30 Nov 2009 21:50:07 +0530 https://www.taxtmi.com/forum/issue?id=1629