2006 (2) TMI 37

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..... -NB(SM) - Final Order No. 275/2006-SM(PB) - Dated:- 8-2-2006 - [Order] - I heard both sides and perused the record. In the impugned order, the appellant has been denied Modvat credit of Rs. 2,59,543/- and imposed penalty of Rs. 30,000/-. 2. The facts leading to passing of the impugned order are that the appellant is a job worker for Indian Railways. Under the terms of contract of job work, the .....

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..... sale and purchase of goods. It is only dispatch of material to the appellant and no sale is in volved. 5. Perusal of the record makes it clear that this is not a case relating to sale of goods under endorsed invoices. The invoices are in the name of buyer and the endorsement is made only to facilitate removal of goods by the appellant. Despatch of raw materials directly to a job worker is no gr .....

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