2012 (8) TMI 51

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..... ANDA   Ld. Counsel submits that job worker of the appellant manufactured certain moulds for the former the ultimate use thereof in manufacture of intermediate goods for the appellant. Instead of moving the moulds from one place to other i.e. from the premises and of the job worker to the appellant premises in turn going back from the appellant s premises to the job worker s premises for use .....

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..... ot contradictory by Revenue.   3. Ld. Representative for Revenue supporting order of the authority below submits that movement of goods is mandatory for claiming cenvat credit. Once the goods are not moved, but mere paper entries were made, the appellant was denied benefit of cenvat credit claimed in respect of that mould.   4. Heard both sides and perused the record.   5. When j .....

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