2000 (9) TMI 543

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..... arise from Order-in-Appeal No. 25/98, dated 28-7-1998 passed by the Commissioner (Appeals). The impugned order disposes of two Orders-in-Original and hence the appellants have filed these two appeals. The facts of the case are that the appellants cleared rejected silver steel vacuum flask under Rule 57F(3) to job workers for the purpose of cutting, powder removing and conversion into sheets. The d .....

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..... grieved with the said findings of the original authority and hence filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals) disagreed with the original authority s findings and reversed the same by holding that I have carefully considered the arguments of both sides. The processing done by the job worker should be for the manufacture of final product. It is not for retrieving .....

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..... ing them Modvat credit is required to be confirmed by setting aside the order impugned. 3. Learned D.R. reiterates the departmental view. 4. On a careful consideration of these submissions and on a perusal of both these orders, I am of the considered opinion that the view expressed by the Assistant Commissioner in the impugned order has since been confirmed by the Larger Bench in the case of W .....

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