Modifying Moulds and Dies Not Manufacturing, No Excise Duty u/r 4(5)(a) of Cenvat Credit Rules 2002.

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....Manufacture - whether the activity of modification of moulds and dies amount to manufacture therefore it is liable to excise duty ? - firstly the activity is not amount to manufacture, secondly the movement and activity of modification is squarely covered by Rule 4(5)(a) of CCR, 2002 therefore the demand is illegal and incorrect - AT....