2006 (2) TMI 439

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..... r : C.N.B Nair, Member (T)]. The appellant is a manufacturer of Polyester Film. The main raw materials are PAT, MEG DMT. It sends these materials to job workers for processing (into chips) and return. In processing the job workers use other duty paid inputs also. While returning the processed inputs to the appellant, the job worker also transfer the Modvat credit attribute inputs to the us .....

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..... on of the Tribunal in the case of Commissioner of Central Excise, Pondicherry v. Vijayashree Instaprint Machinery, reported in 2005 (190) E.L.T. 27 (Tri.-Chennai) in support of his contention. 3. We have perused the record and heard learned Senior Departmental Representative also. In identical case, this Tribunal has already held in favour of the manufacturer under the aforesaid orders. One of t .....

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