2003 (6) TMI 137

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..... . Brief facts of the case are that appellants are engaged in the manufacture of Capacitors and were availing the benefit of Modvat credit. 3. The appellants were availing the benefit of Notification No. 84/94-C.E., dated 11-4-94 which provides exemption from whole of the duty of excise to the small-scale manufacturer who are sending the raw material or semi-finished goods on job work basis to a .....

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..... into the factory and the name of the job workers were also duly intimated to the Revenue. The appellants also relied on the Circular dated 12-9-95 issued by the Central Board of Excise and Customs which provides that the inputs can directly be sent to the job workers. The contention of the appellants is that in the present case the invoices issued by the manufacturer of the inputs are in the name .....

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..... d the job workers were mentioned as consignees. As per Central Board of Excise and Customs instructions dated 12-9-95 relied upon by the appellants provided a procedure for sending the goods to the job workers without bringing to the factory of the manufacturer. The relevant portion of the Notification No. 84/94-C.E., dated 11-4-94 is reproduced below : "It has been decided that the aforesaid ci .....

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