https://www.taxtmi.com/caselaws?id=52620 Rule 57S(8) of the Central Excise Rules, 1944 permitted removal of moulds and dies to a job worker without payment of duty where goods were produced on the manufacturer's behalf and to his designs and specifications. A supplier did not cease to be a job worker merely because he used his own raw materials, so long as the work was undertaken under the manufacturer's specifications. On that basis, clearance of moulds without reversing Modvat credit was held permissible, and the assessee's position was accepted. en-us Tue, 26 Aug 2003 00:00:00 +0530 Tue, 09 Jul 2024 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52620 Rule 57S(8) of the Central Excise Rules, 1944 permitted removal of moulds and dies to a job worker without payment of duty where goods were produced on the manufacturer's behalf and to his designs and specifications. A supplier did not cease to be a job worker merely because he used his own raw materials, so long as the work was undertaken under the manufacturer's specifications. On that basis, clearance of moulds without reversing Modvat credit was held permissible, and the assessee's position was accepted. Case-Laws Central Excise Tue, 26 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52620