1999 (5) TMI 576

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....Appellant. Shri G.B. Yadav, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the includibility in the assessable value of the goods manufactured by the appellant as a job worker, the element of excise duty paid on the raw material supplied to him, which he took as Modvat credit. In the order impugned in the appeal, the Co....

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....e to perceive any valid distinction between the application of the principles in Dai Ichi Karkaria in cases where the inputs are captively consumed and in cases where they are utilised by the job worker. The only difference is that in the first case, it is the manufacturer of the inputs who captively consumed the goods and in the other it is not him but another one who utilized the goods for the m....