2001 (11) TMI 202

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..... he inputs which have been used by the job worker in relation to the process made by the job worker on such inputs sent by the principal manufacturer, which were returned to the principal after the process undertaken by the job worker. 2. The appellant is engaged in the manufacture of paper covered copper strips falling under chapter sub-heading 8544 of the Central Excise Tariff Act. They manufac .....

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..... ible Modvat credit on insulated craft paper used in the processing of copper wire/rods received under the provisions of Rule 57F(3) which were further processed and cleared as paper covered copper strips without payment of duty under the provisions of Rule 57F(3) as it comes under the provisions of Rule 57C of the Rules. The Assistant Commissioner confirmed the demand. On appeal, the appellate aut .....

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..... nsumed for the manufacture of final products which have been cleared by the appellant themselves and the said final product has also been cleared on job work basis. The circumstances, in my view, is also covered by the judgment of the Tribunal in Jindal Polymers case (supra). Hence this appeal also stands allowed, ordering consequential relief, after setting aside the impugned order. 5. Both app .....

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