2003 (12) TMI 444

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....e, for the Respondent. [Order]. - This appeal of the Revenue is against the order of the Commissioner (Appeals) allowing Modvat credit of Rs. 36,010/- on capital goods to the respondents under Rule 57Q for the period May 1998. The appellants are engaged in the manufacture of VP sugar and molasses. One of their capital goods is rotor assembly. There is no dispute in this case that rotor assembly....

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....he basis of invoice dated 13-4-1998 issued by the job worker. Hence this appeal. 3. Heard both the sides. The learned SDR refers to the grounds of appeal and submits that Modvat credit under Rule 57Q was admissible only in respect the duty paid by the job worker on the new inputs used in the machine and not on the entire amount of duty paid under the relevant invoice. According to the SDR, o....

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....is submitted that Modvat credit of the entire duty paid by job worker was allowed to the sugar manufacturer in that case. The order referred to by the Counsel has been placed on record. On a perusal of this order (Final Order No A/1005/2003-NB(S), dated 26-8-2003 [Doiwala Sugar Co. Ltd. v. Commissioner - 2003 (162) E.L.T. 990 (Tribunal)] in Appeal No. E/983/2003 -NB(S), I find that the ratio of th....