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TMI Blog2010 (10) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Rules, 1944 does not arise at all. - Tribunal is directed to dispose of the matter afresh in accordance with law - 4 of 2003 - - - Dated:- 13-10-2010 - J.P. Devadhar and A.B. Chaudhari, JJ. REPRESENTED BY : Shri S.K. Mishra, ASG, for the Appellant. S/Shri G. Jain, h/f Atul Pande, Advocates, for the Respondent. [Judgment per : J.P. Devadhar, J. (Oral)]. - Heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the principal manufacturer and returns the manufactured intermediate goods along with wastes after job work to the principal manufacturer particularly when the facility for movement of inputs on which MODVAT credit has been taken is provided under Rule 57-F(2) through a special procedure to be followed in this regard as well as procedure of Rule 57-J of the erstwhile Central Excise Rules, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 5 and after manufacturing wires, the job workers have not only returned the manufactured goods, but also returned the wastes arising in the process of manufacture of wires to the Central Cables Pvt. Ltd. It appears that the job workers, who are small scale industrial units have paid concessional rate of duty while returning the goods to Central Cables Pvt. Ltd. and the Central Cables Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horities below. If the job worker was not liable to pay excise duty while returning the manufactured goods to the supplier of raw materials, then the question of the supplier of the raw materials claiming full credit under Rule 57B of the Central Excise Rules, 1944 does not arise at all. 7. In the circumstances, the learned Counsel on both sides agree that the order of the CEGAT dated 24-12-2002 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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