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2023 (11) TMI 4 - AT - Central ExciseCENVAT Credit - removal of 'moulds' as such or deployment with the vendors / job workers - removal of ‘epoxy moulds’ to manufacturer of ‘parts of automobile’ seats as such - permissibility of such transfers without reversal of CENVAT credit prior to such incorporation - rule 3(5) of CENVAT Credit Rules, 2004 - HELD THAT:- It is found 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 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 manufacturer. The impugned order set aside - matter remanded back to the original authority for fresh determination on ascertainment of facts relating to the transactions - appeal disposed off by way of remand.
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