2006 (2) TMI 37

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... denied Modvat credit of Rs. 2,59,543/- and imposed penalty of Rs. 30,000/-. 2. The facts leading to passing of the impugned order are that the appellant is a job worker for Indian Railways. Under the terms of contract of job work, the Railways supplied to the appellant, the main inputs steel items. The procedure followed is that the Indian Railways placed an order directly on the Bhilai Steel Pl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ase relating to sale of goods under endorsed invoices. The invoices are in the name of buyer and the endorsement is made only to facilitate removal of goods by the appellant. Despatch of raw materials directly to a job worker is no ground for denial of Modvat credit. There is no dispute in the present case about duty paid nature of the goods and receipt and utilization in the manufacture of excisa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X