2001 (4) TMI 482

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..... rder per : Gowri Shankar, Member (T)]. Bralco Metal Industries Ltd., the respondent before us, took Modvat credit of the duty paid on a consignment of copper scrap manufactured by Perfect Circle Vector Ltd., in respect of goods invoiced to R.B. Metal. Bralco Metal Industries who is a job worker of R.B. Metal, Bombay received the material under a delivery challan issued by R.B. Metal. Taking .....

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..... e inputs had been used by the respondent, the order of the Commissioner (Appeals) is correct. He cites the decision of the single member Bench of the Tribunal in C.C.E. v. Goodlass Nerolac Paints Ltd., 1986 (26) E.L.T. 57. 3. The first proviso under Rule 57G(2) provides that no credit shall be taken unless inputs are received in the factory [of the manufacturer referred to in sub-rule (1)] under .....

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..... consignee. 4. The Tribunal s decision relied upon by the Counsel for the respondent was concerned with proforma credit available under Rule 56A. The Tribunal found that this rule did not specifically provide that the gate pass should be in the manufacturer s name who claims the proforma credit. The consideration that weighed with the Tribunal would not apply to Modvat credit under Rule 57G. The .....

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