https://www.taxtmi.com/forum/issue?id=110029 If the mould is imported, customs duties apply but CVD and SAD credit may be taken; Cenvat credit for capital goods is available even when acquired on lease and the mould's cost must be amortised and added to the value of components produced. Embossing a customer's logo on parts is treated as manufacturing (not job work) and is permissible if contractually permitted; exporting the goods back to the supplier would avoid excise. Alternatively, the customer may supply the mould free for re-export with the goods to avoid purchase and amortisation. en-us Sun, 13 Mar 2016 11:38:50 +0530 Thu, 23 Jan 2025 15:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110029 If the mould is imported, customs duties apply but CVD and SAD credit may be taken; Cenvat credit for capital goods is available even when acquired on lease and the mould's cost must be amortised and added to the value of components produced. Embossing a customer's logo on parts is treated as manufacturing (not job work) and is permissible if contractually permitted; exporting the goods back to the supplier would avoid excise. Alternatively, the customer may supply the mould free for re-export with the goods to avoid purchase and amortisation. Discussion-Forum Central Excise Sun, 13 Mar 2016 11:38:50 +0530 https://www.taxtmi.com/forum/issue?id=110029