https://www.taxtmi.com/caselaws?id=271176 Amended Rule 57S permitted removal of moulds and dies to a job worker with jurisdictional approval, so credit could not be denied solely because the goods were removed after 21.07.1995. For the earlier regime, admissibility depended on proof that the moulds and dies were received, installed, and used in the manufacturer's factory before removal. Where the factual record on pre-amendment use was incomplete, the dispute required fresh examination on evidence with an opportunity to substantiate the claim. en-us Thu, 26 Nov 2015 00:00:00 +0530 Sat, 01 Oct 2016 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271176 Amended Rule 57S permitted removal of moulds and dies to a job worker with jurisdictional approval, so credit could not be denied solely because the goods were removed after 21.07.1995. For the earlier regime, admissibility depended on proof that the moulds and dies were received, installed, and used in the manufacturer's factory before removal. Where the factual record on pre-amendment use was incomplete, the dispute required fresh examination on evidence with an opportunity to substantiate the claim. Case-Laws Central Excise Thu, 26 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271176