2005 (1) TMI 483

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....ellant. Shri Vimlesh Kumar, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Appellants an assessee under the Central Excise Act, 1944 are engaged in the manufacture of Tailor Made Fabrication item and are availing Modvat credit. In their premises they carry on the following processes - (i)      Receipt of Raw material & inspection (ii)&nbsp....

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....s on 13-1-1999 after enquiries issued a show cause notice alleging - (i)      Contravention of Rule 57F(7), (8) & (9) by taking 10% amount debited under Rule 57F(6), without receiving the goods sent out on job work. (ii)    Contravention Rule 57F(11) as they failed to recalculate the amount of actual credit attributable to the inputs/partial process in....

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.... the price/value of final product cleared from the job workers premises or that duty has not been discharged on that value. Therefore, there cannot be denial of input credit as availed by the appellants. (b)     As regards the demands of reversal of credit, made, equivalent to the credit on inputs which have not been received back from the job work of Galvanisation work, les....