1999 (10) TMI 226

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..... [Order per : Shri J.H. Joglekar, Member (T)]. This application was argued by Shri Gautam Doshi the ld. Chartered Accountant for the appellants and Shri Deepak Kumar the ld. SDR for the Revenue. 2. The applicants secured a licence for manufacture of automobile parts. Applicants were receiving Seamless Tubes on payment of duty from their parent factory at Ahmednagar to their factory at Pun .....

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..... finding observed that this procedure was adopted by the applicants to get work done from the job workers, who were themselves not entitled to claim Modvat facility, on account of their working under the Notification offering benefits to small scale units. He observed that the applicants were in fact traders and that the declaration made by them being manufacturers was false. He disallowed Modvat c .....

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..... vide for assistance to a manufacturer by other manufacturers by enabling goods to be sent out for conducting of certain operations to other manufacturer. When this system is extended to the ultimate limits, the situation may arise and that is where the physical activity of manufacture is performed entirely by the other manufacturers. In this situation whether the manufacturer who does not physical .....

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