1996 (6) TMI 201

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Mewa Singh, SDR, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. -  This appeal is directed against Order No. 319-C.E. (Appeals) JPR/92, dated 20-4-1992. The issue relates to admissibility or otherwise of Modvat credit in respect of axle box casting received by the appellant after undergoing process carried out by job workers. 2. Arguing for the appellant....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 57F(2). The Department was in fact aware of permission under Rule 57F(2) and in this connection he draw our attention to pages 35-39 of the paper book containing challans which were authenticated by officers of Central Excise. In any case the show cause notice alleged contravention of Rule 57J. These are the goods which were received on the gate passes which clearly show their name. It is not all....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... observed the procedure under Rule 57J read with Notification No. 351/86-C.E., dated 20-6-1986. Ld. advocate made a statement that only machining is done at the premises of job workers and the casting basically remains casting from which axle boxes were made. In this situation, we do not think Rule 57J is at all relevant. Rule 57F on other hand, clearly speaks of processing and would be proper rul....