9911796707
TMI Blog2004 (3) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. In this appeal, the appellants have questioned the validity of the impugned order, confirming the duty demand and disallowing Modvat credit of the amounts detailed therein passed by the Commissioner (Appeals). 2. The learned Counsel has contended that Modvat credit has been wrongly disallowed to the appellants on the powder used by them as inputs while carrying out the job work on the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record shows that the appellants received certain inputs from the parent manufacturer for job work purposes. While carrying out the job work on those inputs, the appellants made use of the powder from their own stock and thereafter they cleared those goods to the parent manufacturer who is said to had cleared those goods, on payment of duty. The Modvat claim of the appellants, on the powder in my ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as an independent manufacturer under the law. As the input has been used by them for carrying out the job work on the goods which they had cleared without payment of duty, no credit can be claimed by them. The ratio of law laid down in none of the cases above referred is attracted to the present case. In Jindal Polymers (supra), the inputs were supplied by the manufacturers and the job worker af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot and duty was debited by them on the spot. In the face of the admission of the Authorised Signatory of the appellants, it was not essential for the Department still to prove the clandestine removal of the goods. The shortage of the goods was to be explained by the appellants. Rather they failed to prove and accepted their liability to pay the duty. Therefore, I do not find any illegality in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
