CENVAT Credit Allowed for Direct Dispatch of Moulds to Job Worker Without Factory Handling, Enhancing Cost Efficiency.

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....Eligibility to take cenvat credit on “8 cavity mould for flip to cap” sent to job worker without bringing the same into their factory - The purpose of bringing the moulds first to the factory premises and then clearing the same to a job worker may not serve any purpose except for incurring some additional transportation cost to the appellant - Credit allowed - AT....