2006 (4) TMI 422

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....Advocates, for the Appellant. Shri V. Valte, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - The issue involved in this case is regarding denial of Modvat Credit to the appellants on the following 4 items :- (i)      Light Diesel Oil/Furnace Oil used in Power Plant situated 12 kms. away from clinker unit ; (ii)    Steel Pl....

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....sumption of Steel Plates, H.R. Plates, H.R. Coils, Corrugated sheets, Flats/Angles, etc. in the manufacturing of capital goods, they have substantial record to prove that the capital goods are manufactured out of these materials and also consented that if this limited issue is remanded back they are in a position to satisfy the lower authorities and avail the credit. We find that this is very fair....

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....tioning, or any other purpose provided the goods are received back in the factory of production within 180 days of their being sent to a job worker. It is accepted in the order that the steam and electricity were being received back in the petrochemical complex within a period of 2-3 days only. The power plant is indeed a job worker because all the raw materials are supplied by the appellants to t....

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....iate products would fall within the scope of these expressions, and would amount to job work." 5. The ratio of above order covers the present issue, as in this appeal the power plant which is consuming Light Diesel Oil/Furnace Oil is their own. The case of Haldia Petrochemicals (supra), settled that the credit of duty paid on Light Diesel Oil/Furnace Oil is admissible, if they are sent to ....