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TMI Blog2023 (11) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... of CENVAT Credit Rules, 2004 which does not apply to the present facts inasmuch as moulds are not sold to the vendors. The removal of such moulds to job-worker admittedly governed by rule 4(5) of CENVAT Credit Rules, 2004, permits retention of credit for a time and reversal upon completion of deadline till such time when the goods are not returned to the principal manufacturer - the submission cannot be accepted that the incorporation of 2010 to cover removal to another manufacturer or job-worker is not clarificatory in nature especially as rule 4(5)(a) of CENVAT Credit Rules, 2004, intended for such clearance to the job-worker, finds mention again in rule 4(5)(b) to cover situations of such not being returned to the principal manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10-CE(NT) dated 27th February 2010. 2. The case of the jurisdictional central excise authorities is that the moulds had been removed as such and, therefore, rendered the credit taken to be ineligible in terms of rule 3(5) of CENVAT Credit Rules, 2004. 3. It is the contention of Learned Counsel for the appellant that the epoxy moulds had been deployed by their vendors in manufacture of parts of the goods that were returned to them and that the eligibility for availment of credit in relation to such supplies made to job-workers is not in doubt at all. It is further contended that merely by using raw materials other than that of the principal manufacturer status of the vendors as job-worker would not be altered as held by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in JBM Ma Automotive Pvt Ltd v. Commissioner of Central Excise, Pune I [2015 (315) ELT 234 (Tri.-Mumbai)] supports the stand of the lower authorities that a job-worker is distinguished by the supply of materials from the principal manufacturer which the appellant did not in the present instance. 6. We find that the demand has been confirmed by reference to the definition of job-worker in rule 2(n) of CENVAT Credit Rules, 2004. The first appellate authority has determined that the transfer of moulds without reversal of credit is permissible only when such supplies are made to job-worker and definition of job-worker (n) job work means processing or working upon of raw material or semi-finished goods supplied to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nied on the ground that raw materials0 had not been furnished to job-worker but we take note that definition of job-work has been incorporated in CENVAT Credit Rules, 2004 unlike in the predecessor framework and the cases before the Tribunal had been disposed off on the finding that it was inappropriate to draw upon definition in a procedural notification for an entirely different purpose for determination of eligibility to MODVAT credit. 8. We find that rule 9(3) of CENVAT Credit Rules, 2004, relating to inputs or capital goods removed as such requires issue of invoice referred to in rule 9 of CENVAT Credit Rules, 2004 which does not apply to the present facts inasmuch as moulds are not sold to the vendors. The removal of su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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