2009 (1) TMI 564

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nts liable to reverse the Cenvat credit availed on the same - appeal dismissed. - E/1397/2008 - A/147/2009-WZB/AHD - Dated:- 13-1-2009 - Shri B.S.V. Murthy, J. REPRESENTED BY : Shri M.I.J. Micheal, Jt. CDR, for the Appellant. Shri S.J. Vyas, Advocate, for the Respondent. [Order]. The respondents are engaged in manufacture of excisable goods falling under Chapter 39 of Central .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on behalf of the respondents submits that the supplementary instructions issued by the CBEC in Central Excise manual in para 2.5(5) clearly provides that the condition of returning goods within 180 days is as per clause (a) of Rule 5 of Rule 4 of Cenvat Credit Rules and the same is not applicable to the jigs and fixtures, moulds and dies sent to job worker for production of goods on behalf of prin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X