2018 (2) TMI 470

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....e Respondent Shri M.R. Melvin, Superintendent (Ar) Per: Justice Dr. Satish Chandra The present appeal is filed against Order-in-Appeal No: YG(733)29/MV/2008 dated 31/10/2008 2.  The brief facts of the case are that the appellant is a job-worker who manufactures the articles for its principal M/s Mahindra & Mahindra Limited.  The articles are manufactured with the help of moulds.....

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....e other hand, Heard Shri Melvin, learned representative of the department has justified the impugned ordeer. 5. After hearing both the parties and on perusal of the record, it appears that the moulds were supplied by the appellant to its job-worker for testing. Even if the same were not returned, then the same will be of no use to the job-worker as it is only the appellant who will have to supp....