2010 (4) TMI 286

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....ioner. Mr. Gurpreet Singh, Sr. Standing Counsel For The Respondent. ASHUTOSH MOHUNTA, J.(ORAL) The Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short 'the Tribunal') has referred the following question of law for adjudication by this Court:- "Whether the job worker is liable to pay central excise duty when the job worker has received raw material against challans under Rule....

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....2) of the Rules and not the final manufacturer of the end product. In the present case, it is the manufacturer of the final product who is claiming modvat credit. The job worker is not entitled to claim any credit and no credit has been claimed by him. The Tribunal in M.Tex & D.K.Processors (P) Ltd. vs. Commissioner of C.Ex., Jaipur, reported as 2001(136) ELT 73 has held that the job workers who....