https://www.taxtmi.com/caselaws?id=271128 The Tribunal ruled in favor of the appellant, allowing the cenvat credit for moulds sent directly to a job worker without being brought into the factory premises. It held that Rule 4(5)(b) permits such credit without the requirement of returning the moulds within 180 days, as mandated in Rule 4(5)(a). The Tribunal emphasized that sending moulds to job workers without first bringing them to the factory serves a practical purpose and aligns with established legal principles, ultimately granting the appellant's appeal with any consequential relief. en-us Mon, 30 Nov 2015 00:00:00 +0530 Thu, 28 Jan 2016 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271128 The Tribunal ruled in favor of the appellant, allowing the cenvat credit for moulds sent directly to a job worker without being brought into the factory premises. It held that Rule 4(5)(b) permits such credit without the requirement of returning the moulds within 180 days, as mandated in Rule 4(5)(a). The Tribunal emphasized that sending moulds to job workers without first bringing them to the factory serves a practical purpose and aligns with established legal principles, ultimately granting the appellant's appeal with any consequential relief. Case-Laws Central Excise Mon, 30 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271128