https://www.taxtmi.com/caselaws?id=49980 Rule 57S(8) of the Central Excise Rules, 1944 was held to use "job worker" in its own scheme for removal and return of moulds and dies, so the term could not be imported from exemption notifications dealing with manufacture from principal-supplied raw materials. Because moulds are capital goods and the rule is a self-contained mechanism, the Commissioner's contrary interpretation was unsustainable. Once that construction failed, the denial of Modvat credit also failed, and the alleged misstatement on the job-worker description could not support penalty or confiscation. The impugned order was set aside and consequential relief followed. en-us Wed, 05 Apr 2000 00:00:00 +0530 Wed, 18 Aug 2010 18:17:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49980 Rule 57S(8) of the Central Excise Rules, 1944 was held to use "job worker" in its own scheme for removal and return of moulds and dies, so the term could not be imported from exemption notifications dealing with manufacture from principal-supplied raw materials. Because moulds are capital goods and the rule is a self-contained mechanism, the Commissioner's contrary interpretation was unsustainable. Once that construction failed, the denial of Modvat credit also failed, and the alleged misstatement on the job-worker description could not support penalty or confiscation. The impugned order was set aside and consequential relief followed. Case-Laws Central Excise Wed, 05 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49980