2005 (9) TMI 534

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..... P.G. Chacko, Member (J)]. The respondents were engaged in the manufacture of wet grinders , on job work basis, for M/s. Elgi Ultra Appliances Ltd. (EUAL, for short). The inputs for the wet grinders were supplied by M/s. EUAL under their invoices issued under Rule 57GG of the Central Excise Rules, 1944. The respondents availed Modvat credit of the duty paid on these inputs (parts of wet grin .....

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..... s (P) Ltd. (Appeal Nos. E/3449 3450/98) 3. We find that M/s. Precious Equipments (P) Ltd. were also job workers for M/s. EUAL and that they were also engaged in the same activity as that of the present respondents. This Bench allowed Modvat credit to M/s. Precious Equipments (P) Ltd. in respect of the inputs supplied (otherwise than by sale) by the principal manufacturers. The relevant para of .....

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..... to sale as defined under Section 2(h) of the Central Excise Act and therefore the above invoices were not valid documents for availment of Modvat credit on the inputs. This contention was rejected by the Tribunal holding that such transfer of input to the job worker amounted to sale within the meaning of Section 2(h) of the Act and therefore the invoices showing payment of duty and other part .....

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