2008 (1) TMI 37

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....des, I find that the appellant has two factories one at Vadodara and another at Silvassa.  Silvassa factory ordered for certain inputs and sent the same directly to Vadodara factory.  In terms of provisions of Rule 4(5), an assessee, on receipt of input, is entitled to avail the modvat credit and sent the inputs to the job workers for processing.  The credit so availed by an assesse....

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....as such, the same stands availed by them much ahead of the time which they should have availed on receipt of the semi-processed goods.  3.         I find that both the units i.e. appellants and job workers' unit is appellant's own factory and merely because the goods have been sent directly to Vadodara factory directly instead of first coming to Silv....