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2018 (6) TMI 769 - AT - Central ExciseDemand of duty- Scrap - Rule 4(5)(a) of the Cenvat Credit Rules, 2004 - Held that:- There is no doubt that the removal of defective/damaged mould is nothing but a removal of input for further processing by the job worker. Therefore, the removal is correctly covered by Rule 4(5)(a) of the Cenvat Credit Rules, 2004 - appeal allowed - decided in favor of appellant.
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