2006 (4) TMI 392

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....lant. Shri G. Havanur, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from OIA No. 197/03 dated 25-11-2003 by which the Commissioner (Appeals) has confirmed OIO No. 1/03 dated 31-1-2003 passed by the Commissioner of Central Excise Bangalore. The appellants were receiving certain material under job work challans from their customers for use in the manu....

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....lant while discharging duty liability on the final product did not include the value of the raw-materials received under Rule 57F (4), since the customer/supplier of the raw-materials had already availed modvat credit on such raw-materials and in case if they include the value of the said raw materials once again, then it would result in double availment of credit by the customers. They contended ....

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....materials received by them under Rule 57F(2) (b) of CE rules. Learned counsel also referred to the Tribunal rulings on this point rendered in the case of CCE, Jaipur v. D.K. Processors (P) Ltd., [2000 (122) E.L.T. 802 (T)] and M. Tex & D.K. Processors (P) Ltd, CCE Jaipur [2001 (136) E.L.T. 73 (Tri-Del)]. He also relied on this Bench order in the case of M/s Harsha Industries v. CCE Bangalore vide ....