https://www.taxtmi.com/caselaws?id=250135 CENVAT credit on moulds and dies sent to a vendor could not be conclusively denied without examining whether the same goods were also used in the assessee's own factory. The vendor was treated as not being a job-worker because it sourced its own raw materials rather than receiving them from the principal manufacturer. Although there was no specific pre-27.02.2010 provision permitting removal of moulds and dies to such a vendor, the record did not show consideration of the assessee's alternate use claim. If that use was established, denial of credit would not automatically follow and any lapse would be only procedural, requiring de novo adjudication. en-us Thu, 03 Jul 2014 00:00:00 +0530 Thu, 04 Jun 2015 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250135 CENVAT credit on moulds and dies sent to a vendor could not be conclusively denied without examining whether the same goods were also used in the assessee's own factory. The vendor was treated as not being a job-worker because it sourced its own raw materials rather than receiving them from the principal manufacturer. Although there was no specific pre-27.02.2010 provision permitting removal of moulds and dies to such a vendor, the record did not show consideration of the assessee's alternate use claim. If that use was established, denial of credit would not automatically follow and any lapse would be only procedural, requiring de novo adjudication. Case-Laws Central Excise Thu, 03 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250135