9911796707
TMI Blog1996 (6) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... har, Member (T)]. This appeal is directed against Order No. 319-C.E. (Appeals) JPR/92, dated 20-4-1992. The issue relates to admissibility or otherwise of Modvat credit in respect of axle box casting received by the appellant after undergoing process carried out by job workers. 2. Arguing for the appellant, ld. advocate submits that the appellants purchased axle box casting from M/s. Hin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is connection he draw our attention to pages 35-39 of the paper book containing challans which were authenticated by officers of Central Excise. In any case the show cause notice alleged contravention of Rule 57J. These are the goods which were received on the gate passes which clearly show their name. It is not alleged that duty as such, was not paid, nor is there any allegation that inputs as su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. advocate made a statement that only machining is done at the premises of job workers and the casting basically remains casting from which axle boxes were made. In this situation, we do not think Rule 57J is at all relevant. Rule 57F on other hand, clearly speaks of processing and would be proper rule in such a case, since no transformation of goods as such has taken place. The Assistant Colle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for non-observance of a technical requirement. We find it is not alleged that goods are not duty paid or that goods are not entitled to Modvat as being not notified as inputs. There is also no allegation that goods have not been used in the manufacture of final products. considering the circumstances in totality, we are of the view that once substantial compliance with requirement of law has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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