https://www.taxtmi.com/caselaws?id=272075 Modification of moulds and dies received from another unit was treated as repair or modification, not manufacture, because the goods retained their identity and essential character before and after the process. The document further states that the movement and processing of the moulds complied with the job-work procedure under Rule 4(5)(a) of the CENVAT Credit Rules, 2002, and, alternatively, fell within the exemption under Notification No. 214/86-CE since the goods were supplied by the principal manufacturer and returned for use in its factory. On that basis, the duty demand was unsustainable and consequential relief followed. en-us Wed, 16 Dec 2015 00:00:00 +0530 Sat, 05 Nov 2016 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272075 Modification of moulds and dies received from another unit was treated as repair or modification, not manufacture, because the goods retained their identity and essential character before and after the process. The document further states that the movement and processing of the moulds complied with the job-work procedure under Rule 4(5)(a) of the CENVAT Credit Rules, 2002, and, alternatively, fell within the exemption under Notification No. 214/86-CE since the goods were supplied by the principal manufacturer and returned for use in its factory. On that basis, the duty demand was unsustainable and consequential relief followed. Case-Laws Central Excise Wed, 16 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272075