2005 (2) TMI 678

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....S. Venkatagiri, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. -  The respondents were manufacturing washing machines and availing Modvat credit of duty on their capital goods. Certain parts of washing machine used to be got manufactured through job workers, for which the respondents supplied the necessary moulds under Rule 57S(8). In respect of the moulds s....

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....3 (Tri.) = 2003 (59) RLT 875 (CESTAT-Del.)]. 3. After considering the submissions, we find that the admissibility of Modvat credit on the moulds in question would depend on whether M/s. Brite Automotive (P) Ltd., to whom the moulds were supplied for the purpose of manufacturing washing machine parts for the respondents, were a job worker or not. The original authority did not recognise M/s....