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2014 (8) TMI 85 - CESTAT MUMBAICenvat Credit - goods (moulds/dies) removed for Job work - whether the vendor is a job-worker or not? - procedure prescribed under Rule 4(5)(a) of cenvat credit rules - Held that:- As per the definition under Rule 2(n) it is clear that the vendor who procured the raw material himself is not a job-worker as defined in law and prior to 27/02/2010, there was no specific provision for sending the moulds and dies to another manufacturer. Therefore, the procedure of sending moulds and dies to a vendor who is not a 'job-worker' was not envisaged under the CENVAT Credit Rules. However, the question remains whether the appellant should be denied benefit of CENVAT credit if he was also utilizing these moulds and dies in his factory for manufacture of excisable goods. From the show-cause notice and from the impugned order, this issue appears not to have been examined by the adjudicating authority. If the appellant was also utilizing the same moulds and dies, which was also occasionally sent to the vendors, the appellant could not have been denied the benefit of CENVAT Credit. In such a situation, the only infraction the appellant could be attributed is only procedural infraction which only merits imposition of penalty rather than denial of credit, as provided for in the law. - Matter remanded back - Decided in favor of assesee.
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