2004 (7) TMI 504

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..... [Order (Oral)]. The lower appellate authority, in the impugned order, denied Modvat credit of Rs. 4,97,735/- to the appellants in respect of fuels for the month of July, 1997. The fuels were used for generation of steam, which in turn was used for running hydraulic press, which in turn was directly employed for the manufacture of certain finished goods on job work basis. Such finished goods .....

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..... overed by this item. Ld. Counsel has also relied on certain decisions of the Tribunal, one of which is a decision of a ld. Member of this Tribunal in National Engineering Industries Ltd. v. Commissioner [2002 (150) E.L.T. 161]. In the cited case, the assessee had used LPG as a fuel in the treatment of goods received for job work. The goods after job work were cleared without payment of duty. The B .....

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