2006 (3) TMI 624

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.... Jaju, Advocate, for the Appellant. Shri R.C. Sankhla, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellant is a manufacturer of sugar. It entered into a contract with M/s. Thermodyne Technologies (P) Ltd. to assemble and install a Boiler in the appellants' factory premises. Pursuant to the contract, duty paid items were received from many sources for setting up....

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....ontentious Sub-Rule in the present case may be read : "The Asstt Commissioner may, on sufficient cause being shown to him, allow the manufacture to take credit of the specified duty on capital goods, paid by a contractor or job worker who undertakes the job of initial setting up, renovation, modernization or expansion of the plant on behalf of the manufacturer of final product subject to such p....