2006 (2) TMI 37

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....denied Modvat credit of Rs. 2,59,543/- and imposed penalty of Rs. 30,000/-. 2. The facts leading to passing of the impugned order are that the appellant is a job worker for Indian Railways. Under the terms of contract of job work, the Railways supplied to the appellant, the main inputs steel items. The procedure followed is that the Indian Railways placed an order directly on the Bhilai Steel Pla....