2004 (3) TMI 603

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....P.M. Rao, JDR, for the Respondent. [Order]. -  In this appeal, the appellants have questioned the validity of the impugned order, confirming the duty demand and disallowing Modvat credit of the amounts detailed therein passed by the Commissioner (Appeals). 2. The learned Counsel has contended that Modvat credit has been wrongly disallowed to the appellants on the powder used by ....

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....th the sides and gone through the record. The perusal of the record shows that the appellants received certain inputs from the parent manufacturer for job work purposes. While carrying out the job work on those inputs, the appellants made use of the powder from their own stock and thereafter they cleared those goods to the parent manufacturer who is said to had cleared those goods, on payment of d....

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....edit, is not legally tenable. The appellants are to be treated as an independent manufacturer under the law. As the input has been used by them for carrying out the job work on the goods which they had cleared without payment of duty, no credit can be claimed by them. The ratio of law laid down in none of the cases above referred is attracted to the present case. In Jindal Polymers (supra), the in....