We have received some moulds Free of Cost from our overseas customer for supplying their components manufactured from their moulds. We have debited the custom duty paid by us on those moulds to that party. We have not taken any Cenvat Credit of CVD involved in those moulds. Kindly clarify : 1) Whether we should account those moulds in our books since those moulds belongs to that party ? 2) And how should we send back those moulds to that party ? What will be the Excise and customs implications ?