2005 (3) TMI 631

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..... Revenue has filed this appeal against Order-in-Appeal No. 1017 (P) dated 12-9-2003 passed by Commissioner of Central Excise (Appeals), Chennai. The respondents availed the facility under Rule 57S for sending Punch and Dies to Job worker. The original authority demanded the duty on the Punches removed on the ground that they are not covered by Rule 57S(8) and also due to the fact that they had not .....

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..... edia wherein it is stated that Dies are used in several industrial process including Die casting drawing, extrusion, forging and the stamping. Some of these processes use pairs of dies, one called a Male Die, or Punch, and the other a Female Die. I do not find any logic in not allowing Rule 57S(8) facility to Punches on the ground that they are not Dies. Dies cover punches also. The order of the C .....

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