https://www.taxtmi.com/caselaws?id=251691 Rule 57S(8) of the Central Excise Rules, 1944 permits a manufacturer, with the Commissioner's permission and subject to prescribed conditions, to remove moulds and dies without payment of duty to a job worker for manufacture on the manufacturer's behalf and to its specifications. The provision does not require the manufacturer to supply the raw materials used by the job worker, and a narrower definition of "job work" in a different exemption notification cannot be imported to restrict it. The Madras HC therefore accepted that removal of moulds and dies under Rule 57S(8) could be made without reversal of credit, and the Revenue's challenge failed. en-us Thu, 28 Aug 2014 00:00:00 +0530 Mon, 08 Jun 2015 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251691 Rule 57S(8) of the Central Excise Rules, 1944 permits a manufacturer, with the Commissioner's permission and subject to prescribed conditions, to remove moulds and dies without payment of duty to a job worker for manufacture on the manufacturer's behalf and to its specifications. The provision does not require the manufacturer to supply the raw materials used by the job worker, and a narrower definition of "job work" in a different exemption notification cannot be imported to restrict it. The Madras HC therefore accepted that removal of moulds and dies under Rule 57S(8) could be made without reversal of credit, and the Revenue's challenge failed. Case-Laws Central Excise Thu, 28 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251691