TMI Blog2006 (9) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... 04-SM - Final Order No. 1503/2006-SM(BR)(PB) - Dated:- 25-9-2006 - [Order]. - This appeal is directed against order-in-appeal dated 30-7-2004, which upheld the order-in-original that confirmed the demand and imposed penalty on the appellant. 2.The relevant facts that arise for consideration are that the appellant is manufacturer of sugar and molasses and is availing the Modvat credit on the inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rking charges only and should not include the value of the used brass tubes. Appellant resisted the show cause notice on the ground that once the duty is discharged by the supplier, the authorities at their end cannot reassess the goods. Adjudicating authority did not accept the contentions of the appellant and confirmed the demand and also imposed penalty and demanded interest. On an appeal the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid by the job worker on the value addition i.e. the job charges that were paid by the appellant as the job worker has received the used brass tubes. 5.Considered the submissions made by both sides and perused the records. It is not disputed that the job worker has discharged the duty liability on a value, which includes the job work charges, and value of the used brass tubes. The provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the brass tubes. Division Bench of the tribunal in the case Owens Bilt Ltd. (supra) has settled the law, which I may read : "Modvat credit on capital goods - Demand - Jurisdiction - Assessee at Pune sent his 25 years old machinery to a job worker at Mumbai for reconditioning and renovation - job worker sent back renovated machines after paying duty on the machines in addition to paying duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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