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(b) in sub-rule ( ), for clause (b), the following clause shall be substituted, namely:- ―(b) the cenvat credit shall also be allowed to a manufacturer of final products in respect of jigs, fixtures, moulds and dies or tools falling under chapter of the first schedule to the excise tariff act, sent by

such manufacturer to, - (i) another manufacturer for the production of goods; or (ii) a job worker for the production of goods on his behalf, according to his specifications: provided that such credit shall also be allowed where jigs, fixtures, moulds and dies or tools falling under chapter of the first...

https://www.seair.co.in/dData/bedget/187361.pdf

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