2000 (8) TMI 411

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....n up for decision. 2. The grounds taken up in Appeal are - "The findings of the learned Commissioner of Central Excise & Customs (Appeals), Bangalore in his OIA No. 1213/99 dated 19-11-1999 holding that Modvat credit availed twice is baseless, the first time at the stage of receipt of raw materials or inputs and the second time at the stage of receipt from the job worker, is not acceptable to the department due to the following reasons : (i)       As per the provision of Rule 57F(2) of CER, 1944, excisable goods may be removed from factory on payment of duty equivalent to credit availed on such inputs at the relevant point of time. In the instant case the goods have been removed to job worker unde....

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...., we proceed to decide the main appeal. 4. After considering the grounds of appeal and the materials on record, we find the Commissioner (Appeals) has come to a definite finding as follows :- "(a)    It is seen from the materials produced before this authority that the appellant received back the material, not as a fabricated material but as a main frame, manufactured by the supplier-cum-job worker. The statements filed by the appellants along with the purchase orders raised by the appellants, main frame drawing and Part No. particulars, 57F(2) clearance particulars as also supplier and job worker sales invoice particulars clearly substantiate the claim made by the appellants in regard to the entire job work operat....