1999 (6) TMI 109

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.... Appellant. Shri R.K. Roy, JDR, for the Respondent. [Order per : P.C. Jain, Vice President]. - Briefly stated the facts of the case are as follows :- The appellant is bringing certain duty paid inputs. He takes Modvat credit on duty on those inputs. In the process of manufacture of final product cleared by him on payment of duty he produces intermediate products namely (1) rubber compo....

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....fact that the rubber adhesive sent by them to the job worker is utilised in the manufacture of the intermediate product manufactured by their job worker by adhering the rubber compound with the said rubber adhesive. It is also not disputed by the Revenue that the said product manufactured by the job worker is also converted into final product at the appellants' factory. We are therefore not able t....