Cenvat Credit Rules: No 180-Day Return Requirement for Moulds in Job-Work u/r 4(5)(b.

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....Job-work - Cenvat credit - there is no condition under Rule 4(5) (b) of Cenvat Credit Rules that moulds sent by the respondents has to be brought back within 180 days and failure to do so would render the respondents liable to reverse the Cenvat credit availed on the same - AT....