https://www.taxtmi.com/forum/issue?id=108734 Amortization cost applies only where moulds or dies are supplied free of cost by the buyer and used to manufacture finished goods for that buyer. In the jobwork scenario, the moulds are the principal's capital goods, not buyer supplied free tools; therefore amortization cost need not be charged by the jobworker or by the principal to the buyer. en-us Fri, 12 Jun 2015 16:30:08 +0530 Thu, 23 Jan 2025 15:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108734 Amortization cost applies only where moulds or dies are supplied free of cost by the buyer and used to manufacture finished goods for that buyer. In the jobwork scenario, the moulds are the principal's capital goods, not buyer supplied free tools; therefore amortization cost need not be charged by the jobworker or by the principal to the buyer. Discussion-Forum Central Excise Fri, 12 Jun 2015 16:30:08 +0530 https://www.taxtmi.com/forum/issue?id=108734