2004 (8) TMI 561

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..... [Order]. This is a Revenue appeal against the order of the Commissioner (Appeal). 2. Briefly, the facts are that the respondent is a manufacturer of iron and steel flats, rod and bars etc. falling under chapter 72 of schedule to Central Excise Tariff Act, 1985. 3. He avails of Modvat credit under Section 57A of Central Excise Rules 1944. He also works as a job worker under Section 57F(4) .....

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..... res Limited v. Commissioner of Central Excise and Customs, Mumbai reported in 2002 (149) E.L.T. 668 (Tri.- Mumbai), the Tribunal dealt with an identical case. In the present case, furnace oil on which Modvat credit is taken, is used for the manufacture of dutiable goods and on goods manufactured on job work basis. Credit cannot be denied pressing Rule 57C because job works goods are not exempted. .....

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