2005 (9) TMI 130

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..... control panel is an input. They supplied duty-paid raw materials, after taking Modvat credit thereon, to their job worker for manufacture of control panel. The job worker added their own input (electric wires) while processing the said raw materials into control panel. When they cleared the control panel to the respondents, they paid duty on the cost of input (electric wires) utilized by them. Th .....

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..... facture of control panel from the raw materials supplied by the respondents was available to the latter. Ld. JDR has submitted that the respondents, by availing such credit, were enjoying the same benefit twice. I cannot agree with this submission inasmuch as the credit in question is not the one availed by the respondents on their own inputs but the one availed by them in respect of the input add .....

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