TMI Blog2002 (1) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... eference to the impugned order involving common issues. Therefore they are taken together and are being disposed of by this common order. 2. Shri Sampath, appearing for the appellant submits that the dispute is in respect of Modvat credit on furnace oil. In this context, he drew our attention to the relevant finding position of the Commissioner :- "In the instant case though the input furnace ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying the Modvat credit on the ground that he is not a manufacturer. He drew our attention to the finding portion of the Assistant Commissioner wherein it was held that the Assessee is not eligible for Modvat credit on the inputs (furnace oil) used in the manufacture of goods on job works basis. He contended that the job worker is also a manufacturer in view of the ruling given by the Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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