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2017 (12) TMI 607 - AT - Central ExciseCENVAT credit - removal of moulds to other manufacturers (other than the job workers) for production of goods without reversing the credit availed on such moulds - Rule 3 (5) of CCR, 2004 - Held that: - The Hon ble High Court in the case of CCE, Pondicherry Vs. Whirlpool of India Ltd. [2014 (9) TMI 717 - MADRAS HIGH COURT] had analysed the issue whether it is necessary for the purpose of sub-rule 8 of Rule 57 S of CER, 1944, that raw materials should be supplied by the assesse for the purpose of construing the person as a job worker. The issue has been answered in favour of the assesse. The facts in the present case as to whether the person to whom the appellant has sent the moulds is a job worker or not requires verification - appeal allowed by way of remand.
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