2009 (11) TMI 696

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....ndent. ORDER Credit has been directed to be reversed on jigs and fixtures, moulds and dies sent by the appellants herein to job workers for manufacture of goods due to non-return of the same within a period of 180 days as prescribed under Rule 4(5)(a) of the CENVAT Credit Rules, 2004. 2. I have heard both sides. I find that in the case of jigs and fixtures and moulds & dies, the condition....