2004 (3) TMI 258

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 4,427/- for the amount of Cenvat credit disallowed along with request for dispensation of pre-deposit of penalty of an equivalent amount. The appellants are undertaking the job work on behalf of some principal manufacturers who send the wire rods (Raw Materials) to the appellants for further processing viz., softening and cold drawing. The said materials after undergoing the aforesaid process, is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .-Del). In terms of the said judgments, the goods cleared under the job work procedure do not become the goods chargeable to nil rate of duty or exempted goods, as the said goods subsequently are required to be cleared from the principal manufacturer's premises on payment of appropriate duty. 3. In view of the submission, I find that the appellants had made a strong prima facie case in their fav .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X