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TMI Blog2006 (2) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order per : T.V. Sairam, Member (T)]. - There are three appeals before us challenging the order of Commissioner, Noida dated 28-12-2004. 2. M/s. Samsung Electronics (I) Information and Telecommunication Ltd., Noida (hereinafter referred to as SEIITL) was engaged in the manufacture of colour monitors and chassis of colour televisions in their factory located at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to credit of duty paid on inputs purchased by him and used in manufactured on job work basis." (b) Sterline Industries (I) Ltd. v. C.C.E., Pune - 2005 (183) E.L.T. 353 (Tri.-LB) "Modvat credit of duty paid on inputs used in the manufacture of final products cleared without payment of duty for further utilization in m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; C.C.E., Chennai v. M/s. UCAL Machine Tools Ltd. - CESTAT, Chennai Bench - Final Order No. 1536/2005 dated 7-12-2005, 2006 (74) RLT 511 (T.) "It was observed that, in the special procedure laid down under Rule 57F(3), duty did not get paid at the job worker's end at the time of clearance of goods, but ultimately got paid at the princ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at their end. 6. The learned Senior Departmental Representative however, reiterates the ratio of the orders passed by the authorities below. 7. We have examined the case records and heard both sides. In view of the overwhelming decisions of this Tribunal on this issue not only in respect of inputs but also capital goods, which have consistently been found to be eligible for availment o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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