1999 (4) TMI 224

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.... Shri K.L. Ramteke, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants were engaged in the manufacture of Para Chloro Benzene Sulphonamide (PCBS) which did not attract Central Excise duty at the material time. They received Crude Mono Chloro Benzene (CMCB) on payment of duty. This input was required to be purified before being used in the manufacture of PCBS. ....

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.... had not claimed the Modvat credit on the impure MCB and that it was a mistake that they had applied for permission to follow the procedure prescribed under Rule 57F (2). It was his case that the conversion from impure MCB to Pure MCB did not amount to manufacture in terms of Section 2(f) of the Central Excises Act, 1944. In this regard he relied upon the Tribunal's judgment in the case of Anil Ch....

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....ibility for payment of duty could not be shifted to job workers. 4. We have carefully considered the rival submissions. The assessees had not claimed Modvat credit on the impure MCB because their final product was not excisable. In that situation, there was no need to have opted for the procedure prescribed under the Central Excise Rules for permission to movement of the inputs under that ....

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.... person who is required or not required to pay duty is to be gone into. The central point not having been agitated before the Collector and his has not having gone into, we find it proper to remit the proceedings back to the Collector. 6. We have seen the judgment relied upon by the ld. Counsel but do not feel that we should take it as a judgment applicable to the conversion of MCB in the ....