2006 (2) TMI 439

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....ent. [Order per : C.N.B Nair, Member (T)]. - The appellant is a manufacturer of Polyester Film. The main raw materials are PAT, MEG & DMT. It sends these materials to job workers for processing (into chips) and return. In processing the job workers use other duty paid inputs also. While returning the processed inputs to the appellant, the job worker also transfer the Modvat credit attribute inp....