TMI Blog2002 (3) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... facturing of 'Crown Corks'. The filed declaration for availing benefit of Modvat credit on Electrolytic Tin Sheets and other items which were processed by job workers and the desired logos were got printed. Such sheets were used by the appellants to manufacture 'Crown Corks' on which duty was paid. 2. The tin sheets and other material required was being sent to M/s. Metal Closures Pvt. Ltd. for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from Bangalore to Worker. (iii) No records were maintained/produced to evidence receipts of inputs as the processed Tin plates had undergone the process of sharing printing, decoration, etc., which cannot be considered as same inputs on which credit could be legally availed as because of these processing the identity has been totally lost and it is not possible to correlate the goods with du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on following of Notification No. 351/86 would be only a procedural infraction and the credit could not be denied. We cannot therefore find any reason to deny the credit. (b) The goods, after 'job work' under Rule 57J, read with 351/86-C.E. may be exigible or non-exigible intermediate goods which are then to be used in the appellants premises, by very nature of the processing done, plates wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entire proceedings concluded without examining the provisions of Rule 57J and Notification 351/86, are void ab initio being mis-directed by considering them removal of Rule 57F. The learned DR has produced a copy of Trade Notice No. 154/86, dt. 14-7-86 to submit that the procedure thereunder has not been followed. From the order impugned before us, we do not find the allegation/finding of such a v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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