TMI Blog2018 (6) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... 4(5)(a) of the Cenvat Credit Rules, 2004 - appeal allowed - decided in favor of appellant. - Appeal Nos. E/87995,87998/2017 - Order No. A/86152-86153/2018 - Dated:- 24-4-2018 - Hon ble Mr. Ramesh Nair, Member (Judicial) Shri Sunil Agarwal, Advocate, for appellant Shri S.J. Sahu, Assistant Commissioner (AR), and Shri Deepak Chavan, Superintendent (AR), for respondent ORDER Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not under Rule 4(5)(a). 2. Shri Sunil Agarwal, learned counsel appearing on behalf of the appellant, submits that the issue is no longer res integra as the same is settled by the fivemember Larger Bench of this Tribunal in the case of Wyeth Laboratories Ltd. vs. CCE, Bombay 2000 (120) ELT 218 (Tri.-LB). He also relied upon the following judgments:- (i) La Prenca Industries Pvt. Ltd. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the moulds are cleared, though defective/damaged, it is in the form of input only, particularly for the reason that after reprocessing/remaking by the job worker, the same is further used in the manufacture of final product. Therefore, there is no doubt in my mind that the removal of defective/damaged mould is nothing but a removal of input for further processing by the job worker. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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