2004 (5) TMI 411

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..... peal arose out of the order of the Commissioner (Appeals) who in the impugned order rejected the appellant s appeal. 2. The issue is that the appellant sent certain inputs for further processing to a job worker after taking Modvat credit on them. They have done so after paying 10% of the credit so taken, through their PLA account. When they received the processed goods they credited their PLA fo .....

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..... (Appeals) rejected this plea. Hence the appeal. 3. Heard both sides. 4. The learned advocate argued that the challan prescribed for sending inputs from the factory to the job worker s premises does make a mention of PLA entry under which 10% of credit is debited. This clearly shows that one can debit the PLA also. The Board s letter on which reliance was kept was never disclosed to them. The t .....

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