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TMI Blog1991 (10) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... nted that this input in question without being directly received in the appellant s factory was sent to the intermediate processor and thereafter it was received into the appellant s factory and in the impugned order the learned Collector (Appeals) has held that since this is not in conformity with Rule 57-G(2) credit under MODVAT rule cannot be taken. The learned Counsel submitted that though the credit was taken in April, 1986, Notification No. 351/86, dated 20-6-1986 was issued later which clarify that the input without being directly brought over to the manufacturer s place could be sent to the job worker s premises for some process and contended that this notification should be construed to be clarificatory in nature and therefore appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eference to the input in question with necessary evidence, without expressing any opinion on the merits of the issue and in the interest of justice we set aside the impugned order and submit the matter to the original authority for consideration of the issues in the light of our observations above and in accordance with law. 5. [Assent per: V.P. Gulati, Member (T)]. - I observe that the relevant notifications which fall for consideration in the present case are Notifications 214/86 and 351/86 in the context of Rule 57-A under which MODVAT credit has been made available in respect of the input received by the manufacturer of the final finished product as notified. There is no dispute so far as the raw material in respect of which the MODVA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he job worker s premises by the appellant s supplier. He has pleaded that in view of the above and the present practice being followed, the appellant should be allowed to take the MODVAT credit. 6. We observe that so far as the wording under Rules 57A and 57G is concerned they have remained the same notwithstanding the issue of Notification 351/86. While the word received does figure in Rule 57G the facility regarding MODVAT credit has to be considered in the larger perspective of giving relief against the cascading effect of the duties. It is a well known practice in the trade that inputs to the job workers, to save transport cost, are sent directly by the assessee. This practice now also stands recognised by the Department in as much ..... X X X X Extracts X X X X X X X X Extracts X X X X
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