https://www.taxtmi.com/caselaws?id=355049 The Tribunal set aside the duty demand and penalty imposed on a job-worker for allegedly not returning moulds sent for testing. The Tribunal found that the moulds were sent solely for testing purposes and not for sale, emphasizing that they were essential for the job-worker to supply articles to its principal. Despite the department's claim that the moulds were not returned, the Tribunal concluded that even if they were not, they held no value to the job-worker. Consequently, the appeal was allowed in favor of the appellant. en-us Wed, 13 Dec 2017 00:00:00 +0530 Fri, 09 Feb 2018 07:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355049 The Tribunal set aside the duty demand and penalty imposed on a job-worker for allegedly not returning moulds sent for testing. The Tribunal found that the moulds were sent solely for testing purposes and not for sale, emphasizing that they were essential for the job-worker to supply articles to its principal. Despite the department's claim that the moulds were not returned, the Tribunal concluded that even if they were not, they held no value to the job-worker. Consequently, the appeal was allowed in favor of the appellant. Case-Laws Central Excise Wed, 13 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355049