2009 (3) TMI 701

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..... Negi, SDR, for the Respondent. [Order per : A.K. Srivastava, Member (T)]. - Heard both the sides and perused the records. 2. We find that the moulds, which were sent by the appellants to their job workers under Rule 57-S(8) of the erstwhile Central Excise Rules, 1944 for the manufacture of the plastic components sometime in December 1998, have not been returned to their factory till toda .....

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..... ubject to such terms and conditions and limitations as he may impose, remove the moulds and dies, without payment of duty, to a job-worker for the purpose of production of goods on his behalf and according to his specifications. (9) The Commissioner shall not, permit a manufacturer to remove the moulds and dies under sub-rule (8) unless the manufacturer undertakes to bring back the said moulds a .....

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