2004 (5) TMI 411

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.... [Order]. -  This appeal arose out of the order of the Commissioner (Appeals) who in the impugned order rejected the appellant's appeal. 2. The issue is that the appellant sent certain inputs for further processing to a job worker after taking Modvat credit on them. They have done so after paying 10% of the credit so taken, through their PLA account. When they received the processed g....

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....e in the PLA. The Commissioner (Appeals) rejected this plea. Hence the appeal. 3. Heard both sides. 4. The learned advocate argued that the challan prescribed for sending inputs from the factory to the job worker's premises does make a mention of PLA entry under which 10% of credit is debited. This clearly shows that one can debit the PLA also. The Board's letter on which reliance was ....