https://www.taxtmi.com/caselaws?id=51419 A job worker was treated as a manufacturer for Modvat purposes and was therefore entitled to credit on furnace oil used in the manufacture of finished products. The denial of credit was based on the contention that a job worker was not a manufacturer, but the Tribunal rejected that premise and held that job work manufacture falls within the scope of manufacturing activity for Modvat credit. On that basis, the credit was admissible and the assessee's claim was allowed. en-us Wed, 23 Jan 2002 00:00:00 +0530 Fri, 24 Sep 2010 16:56:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51419 A job worker was treated as a manufacturer for Modvat purposes and was therefore entitled to credit on furnace oil used in the manufacture of finished products. The denial of credit was based on the contention that a job worker was not a manufacturer, but the Tribunal rejected that premise and held that job work manufacture falls within the scope of manufacturing activity for Modvat credit. On that basis, the credit was admissible and the assessee's claim was allowed. Case-Laws Central Excise Wed, 23 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51419