2004 (3) TMI 589

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..... the Respondent. [Order per : Archana Wadhwa, Member (J)]. The appellants are engaged in the manufacture of various products on their own account as well as on job work basis. In respect of the goods manufactured on job work basis, the main raw-material was being sent by the principle manufacturer, on which the appellants was not availing any Modvat credit. However, in addition to the ma .....

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..... them on their behalf. 3. After hearing both sides, we find that the issue is no more res integra and has been decided in favour of the appellants by the Tribunal s decision in the case of Jindal Polymers v. CCE, Meerut-III reported in 2001 (135) E.L.T. 657 (Tri-Del.). The above decision has taken into consideration the precedent decisions of the Tribunal. As such, following the ratio of the sam .....

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