2003 (6) TMI 351

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....for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  The appellants are manufacturers of excisable goods such as electric motors, fans, etc. The manufacture of such items involves an intermediate product, die cast rotor, which is got manufactured through job workers. The laminations and stampings required for the manufacture of die cast rotor are manufactured by the appellants the....

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....ods received from job workers under cover of challans issued under Rule 57F(2); and that the adjudicating authority and the first appellate authority confirmed the demand of duty of Rs. 3,52,717.14 against M/s. Polar Industries Limited. The appeal is against the order of the Commissioner (Appeals). 2. Heard both the sides. Learned Counsel for the appellants submitted that the Tribunal had va....

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....331/94-NB, paid duty on stampings and laminations which they had manufactured out of bought out inputs and cleared to job workers under Rule 57F(2) challans and gate passes for the purpose of manufacture of die cast rotor (intermediate product) and they had taken Modvat credit of the said duty upon return of the intermediate product under the challans and gate passes. The Modvat declaration (under....

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....the same for payment of duty on their final products. In the instant case also, while following the procedure under Rule 57F(2) read with Rule 57J, the appellants happened to pay duty on the stampings and laminations cleared to job workers for manufacture of die cast rotor. It was credit of that duty which they availed on receipt of the intermediate product in their factory from the job workers. ....