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TMI Blog2010 (4) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... hallan under rule 57F(2) of the Rules and not the final manufacturer of the end product. Held that: - , it is the manufacturer of the final product who is claiming modvat credit. The job worker is not entitled to claim any credit and no credit has been claimed by him. - job workers who receive inputs from principal manufacturers under challans issued under rule 57F(4), as this rule stood during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material against challans under Rule 57F(2) of the Central Excise Rules, 1944?" Briefly the facts of the case are that M/s Vijay Vallabh Rolling Mills (assessee) are engaged in the manufacture of hot rolled untrimmed sheets/circles of copper and copper alloy. They were undertaking the job work of other manufactures. The suppliers used to send the raw material for job work under Rule 57F(2) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 73 has held that the job workers who receive inputs from principal manufacturers under challans issued under rule 57F(4), as this rule stood during the relevant period, and returned the said goods after carrying out the process of heatsetting and strentering on job work basis to the principal manufacturer were not required to pay duty on the goods so returned during the period in question. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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