2009 (3) TMI 701

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.... Vipul Bilve, Advocates, for the Appellant. Shri H.B. Negi, SDR, for the Respondent. [Order per : A.K. Srivastava, Member (T)]. - Heard both the sides and perused the records. 2. We find that the moulds, which were sent by the appellants to their job workers under Rule 57-S(8) of the erstwhile Central Excise Rules, 1944 for the manufacture of the plastic components sometime in Dec....

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....ule (1), a manufacturer may, with the permission of the Commissioner and subject to such terms and conditions and limitations as he may impose, remove the moulds and dies, without payment of duty, to a job-worker for the purpose of production of goods on his behalf and according to his specifications. (9) The Commissioner shall not, permit a manufacturer to remove the moulds and dies under....