9911796707
TMI Blog2003 (6) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appellants are manufacturers of excisable goods such as electric motors, fans, etc. The manufacture of such items involves an intermediate product, die cast rotor, which is got manufactured through job workers. The laminations and stampings required for the manufacture of die cast rotor are manufactured by the appellants th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods received from job workers under cover of challans issued under Rule 57F(2); and that the adjudicating authority and the first appellate authority confirmed the demand of duty of Rs. 3,52,717.14 against M/s. Polar Industries Limited. The appeal is against the order of the Commissioner (Appeals). 2. Heard both the sides. Learned Counsel for the appellants submitted that the Tribunal had v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2331/94-NB, paid duty on stampings and laminations which they had manufactured out of bought out inputs and cleared to job workers under Rule 57F(2) challans and gate passes for the purpose of manufacture of die cast rotor (intermediate product) and they had taken Modvat credit of the said duty upon return of the intermediate product under the challans and gate passes. The Modvat declaration (unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same for payment of duty on their final products. In the instant case also, while following the procedure under Rule 57F(2) read with Rule 57J, the appellants happened to pay duty on the stampings and laminations cleared to job workers for manufacture of die cast rotor. It was credit of that duty which they availed on receipt of the intermediate product in their factory from the job workers. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods in the manufacture of final products. 4. Following, with approval, the order of the learned Single Member of the Tribunal, cited by the Counsel, we hold that the appellants are entitled to avail the Modvat credit in question. However, we have not found the Board's circular or the decision in Kamakhya Steels (supra) to be applicable to the facts of this case. 5. In the result, the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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