9911796707
TMI Blog2001 (9) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeal is taken up for disposal with the consent of both sides, after waiving deposit. 2. Indofil Chemicals Ltd., the appellant, is engaged in the manufacture of pesticides. It availed of the facility of Modvat credit. Notice issued to it alleged that it did not utilise aluminium pouches and cardboard cartons, two of the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Superintendent that the appellant had installed in its factory a machine for utilising aluminium pouches in packing of the pesticides only in 1997. He therefore concluded that it could not have utilised the pouches in its factory during April to September, 1995, the period covered by the notice. He did not accept the contention that goods used outside the factory would be entitled to credit. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders on this issue in accordance with law after considering the evidence that the appellant may produce within two months from the receipt of this order, and the material that the department may produce before him. 5. The fact of the use of the cartons were not used in the factory but by the job worker for packing the pesticides manufactured by the appellant is not denied. The contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not paid. If the processes undertaken by the job worker amounted to manufacture and the job worker paid duty on the goods that it manufactured, the cartons would doubtless be eligible inputs for the job worker. They would however not be inputs for the appellant. In point of fact, it is not denied by the counsel for the appellant that the job worker did not pay any duty or that his activities d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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