2004 (6) TMI 554

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.....K. Maheshwari, Consultant, for the Respondent. [Order]. -  In this appeal, the issue relates to the availability of the Modvat credit to the respondents of the disputed amount of Rs. 1,43,735/-. The Modvat credit of this amount was availed by the respondents on an invoice issued by the job worker to whom the goods were sent earlier by them for conversion/repair purposes. The adjudicati....

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.... down in the case of Kerala State Electronic Corpn. v. CCE, Kochin, (supra), which has been relied upon by the Commissioner (Appeals) and another judgment of the Tribunal in the case of CCE, Meerut v. U.P. State Sugar Corpn. Ltd., 2004 (167) E.L.T. 45 (T). 4. I have heard both sides and gone through the record. From the record, it is evident that the respondents have cleared old and used '....

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....s back from the job worker, no credit could be again taken by the respondents of the entire amount which the job worker allegedly paid and which included fabrication charges also. Similarly, the credit under Rule 57Q too cannot be claimed by the respondents being not manufacturer of the goods and moreover they had earlier once taken the credit on the goods in question as capital goods. 5. ....

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.... workers for the reasons stated above. 6. The ratio of the law laid down in the case of Kerala State Electronics Corpn. v. CCE, Kochin (supra), referred to by the learned Consultant, is not applicable to the facts of the present case. In that case Kerala State Electronic Corpn. v. CCE, Kochin, all that has been observed is, that there could not be re-assessment of the duty on the inputs an....