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1997 (12) TMI 377 - AT - Central Excise
The Appellate Tribunal CEGAT, Mumbai ruled in favor of the respondents, allowing them to avail Modvat credit for sending powder paint to a job worker for painting components used in manufacturing air-conditioners. The Tribunal held that the process of painting by the job worker is necessary for the final product and falls under Rule 57F(2) of the Central Excise Rules. The appeal against the Assistant Commissioner's order was rejected.
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