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TMI Blog1999 (3) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order per : J.H. Joglekar, Member (T)]. - This is an application for waiver of condition of pre-deposit of disallowed Modvat credit amounting to Rs. 25,54,344/- and penalty amounting to Rs. 30 lakhs imposed on the appellants, as also for the stay of recovery thereof. 2. We have heard Shri V.S. Nankani for the applicants and Shri G.B. Yadav, for the revenue. 3. The facts rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It was noted that the invoice issued under Rule 52A under which the goods were removed from the applicant's [factory] were in the name of Dr. Beck & Co. and that this fact was not declared in their RT 12 returns. It was alleged that the process of re-packing from bulk to retail packing did not amount to manufacture as far as goods falling under Chapter 32 were concerned. On this count it was clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rule 173B and the format of declaration prescribed thereunder, there is no need to specify that the manufacturer is engaged in capacity of a job worker. It is now settled law that a job worker who undertakes manufacture of excisable products is the manufacturer for the purposes of the law and that the burden is not transferred to the principal manufacturer. The provisions of Rule 57G also do no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact was also known to the department from 24-6-1996. In such a circumstance it cannot be stated that the department was kept in the dark especially when copies of such invoices were annexed with the RT 12 returns. 6. Prima facie, therefore, the appellants appear to have made a strong case on limitation. We, therefore grant unconditional stay and waiver of the duty confirmed and the penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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