https://www.taxtmi.com/caselaws?id=246439 CENVAT credit on cylinders used as dies could not be denied merely because the goods were directly sent by the supplier to a job worker and were not physically brought into the assessee's factory. The 180-day return condition was held inapplicable to jigs, fixtures, moulds and dies, and the claim that physical removal from the factory was mandatory was not supported. The cylinders were used by the job worker to print labels for the assessee, duty had been paid on the cylinders, and processing charges were also paid, which supported allowance of credit. en-us Fri, 13 Apr 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:21:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246439 CENVAT credit on cylinders used as dies could not be denied merely because the goods were directly sent by the supplier to a job worker and were not physically brought into the assessee's factory. The 180-day return condition was held inapplicable to jigs, fixtures, moulds and dies, and the claim that physical removal from the factory was mandatory was not supported. The cylinders were used by the job worker to print labels for the assessee, duty had been paid on the cylinders, and processing charges were also paid, which supported allowance of credit. Case-Laws Central Excise Fri, 13 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246439