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TMI Blog2006 (4) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... 003 by which the Commissioner (Appeals) has confirmed OIO No. 1/03 dated 31.1.03 passed by the Commissioner of Central Excise, Bangalore. The appellants were receiving certain material under job work challans from their customers for use in the manufacture of final products namely hydraulic tanks, fuel tanks and FES. They manufacture the final product by using the material sent by their customers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tomer/supplier of the raw-materials had already availed modvat credit on such raw-materials and in case if they include the value of the said raw materials once again, then it would result in double availment of credit by the customers. They contended that the procedure adopted by them was known to the department and therefore the allegation of under-valuation is totally unsustainable and these de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt rendered in the case of CCE, Jaipur Vs. D.K. Processors (P) Ltd., 2000 (122) ELT 802 (T) and M. Tex D.K. Processors (P) Ltd. Vs. CCE, Jaipur, 2000 (39) RLT 1091 (CEGAT-Del.)=2001 (136) ELT 73 (Tri.-Del.). He also relied on this Bench order in the case of M/s. Harsha Industries vs. CCE, Bangalore vide F.O. Nos. 1499-1500/2004 dated 20.9.2004. He contended that the issue is fully covered by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. CCE, Jaipur (supra) have taken a view that when the supplier of raw materials has taken modvat credit on the raw materials then the job worker is not required to add this value in the intermediate goods manufactured by him. This bench in the case of Harsha Industries following the ratio of the judgments cited above allowed the appeal in like circumstances. In view of these judgments, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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