2009 (1) TMI 633

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....t. Shri S.M. Vaidya, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides, we find that the applicant/appellant is acting as a job worker of bulk drugs being manufactured by them. Some of the material including the packing material is being supplied by the principal manufacturer. However, applicant is also buying some of the inputs from the oth....

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....t. We, at this prima facie stage, do not agree with the above reasoning of the lower authorities. Admittedly, the said materials have come to the appellant's factory under the cover of central excise invoices raised by the input supplier. It is on the basis of said invoice that the credit stands availed by the applicant, Admittedly, such buying of inputs by the applicant was on behalf of the princ....