1999 (10) TMI 226

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....t. Shri Deepak Kumar, SDR, for the Respondent. [Order per : Shri J.H. Joglekar, Member (T)]. - This application was argued by Shri Gautam Doshi the ld. Chartered Accountant for the appellants and Shri Deepak Kumar the ld. SDR for the Revenue. 2. The applicants secured a licence for manufacture of automobile parts. Applicants were receiving Seamless Tubes on payment of duty from th....

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....he show cause notice was wrong. The Commissioner in his finding observed that this procedure was adopted by the applicants to get work done from the job workers, who were themselves not entitled to claim Modvat facility, on account of their working under the Notification offering benefits to small scale units. He observed that the applicants were in fact traders and that the declaration made by th....

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....g on his own account. The Central Excise Act and the Rules provide for assistance to a manufacturer by other manufacturers by enabling goods to be sent out for conducting of certain operations to other manufacturer. When this system is extended to the ultimate limits, the situation may arise and that is where the physical activity of manufacture is performed entirely by the other manufacturers. In....