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TMI Blog2009 (9) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee on the duty paid by the job workers is correct as it amounts to double credit on the same inputs - Held that:- after reversing the modvat credit availed on the inputs sending it to the job worker by the assessee and getting it back after the job work is done and again reversing the credit already reversed and also taking credit on the duty paid by the employer. The issue is rather im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The assessee is a manufacturer of power transmission belts and was availing the facility of Modvat credit of duty paid on the inputs under Rule 57G of the erstwhile Central Excise Rules, 1944. The assessee was removing woven fabrics of cotton grey and woven fabrics of synthetic yarn grey under Rule 57F(4) of the erstwhile Central Excise Rules, 1944 to their job worker for further processing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horitative ruling from this Court as to whether the assessee is entitled to have two benefits in respect of the single transaction and filed this reference case by formulating the question of law : 1. Whether the Tribunal is correct in law in allowing the job worker to raise an invoice under Rule 52A when it was not provided in the rules? 2. Whether the Tribunal is correct in law in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and also taking credit on the duty paid by the employer. The issue is rather important to be decided and it requires to be considered. 5. We have gone through the order of the Tribunal. The Order of the Tribunal is so bald. Just after stating the facts of the case, straight away the Tribunal decided the issue by following the earlier decision without any discussion. Hence, it requires some consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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