2006 (3) TMI 624

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nkhla, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. The appellant is a manufacturer of sugar. It entered into a contract with M/s. Thermodyne Technologies (P) Ltd. to assemble and install a Boiler in the appellants factory premises. Pursuant to the contract, duty paid items were received from many sources for setting up the boiler. The appellant took credit of duty pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Asstt Commissioner may, on sufficient cause being shown to him, allow the manufacture to take credit of the specified duty on capital goods, paid by a contractor or job worker who undertakes the job of initial setting up, renovation, modernization or expansion of the plant on behalf of the manufacturer of final product subject to such procedure and conditions as may be specified by the Commissione .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... have seen the invoices in question. They are not invoices issued by M/s. Thermodyne Technologies Pvt. Ltd., who are the job worker in the present case. Those invoices are issued by the manufacturers of the items, namely Minwool Rock Fibres Limited etc. for despatches made to the appellant. Therefore, duties had been paid by parties other than the job worker. 6. In the result, appeal is allowed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X