1999 (6) TMI 109

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Order per : P.C. Jain, Vice President]. Briefly stated the facts of the case are as follows :- The appellant is bringing certain duty paid inputs. He takes Modvat credit on duty on those inputs. In the process of manufacture of final product cleared by him on payment of duty he produces intermediate products namely (1) rubber compound (2) rubber adhesive. The second product namely rubber a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tilised in the manufacture of the intermediate product manufactured by their job worker by adhering the rubber compound with the said rubber adhesive. It is also not disputed by the Revenue that the said product manufactured by the job worker is also converted into final product at the appellants factory. We are therefore not able to understand the reason for demand of duty merely on the ground t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X