2003 (10) TMI 326

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..... , SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein are manufacturers of excisable goods falling under Chapter 28, 29, and 30 of the Schedule to the Central Excise Tariff Act, 1985. One of the products is Sodium Bichromate, during the manufacture of which Yellow Sodium Sulphate is produced, and is either sold as such or sent to job workers for c .....

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..... appeal. 2. On hearing both sides, we find that admittedly the appellants first debited the duty and then took credit in respect of excisable goods, cleared to job worker and returned to them by the job worker after conversion, thus there is no loss of Revenue. In these circumstances the taking of Cenvat credit on the invoices issued to self is to be viewed only as a technical violation for which .....

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