2001 (12) TMI 93

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....l, Senior Advocate for the applicant and Sri S.P. Kesharwani, learned Counsel for the opposite party. 2.We are of the view that out of eight questions only question Nos. 1, 2, 3, 4, 5 and 6 from the order of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi raise substantial question of law which are as under : (i)         Whether M/....

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....atched to the job worker's factory premises even though the said invoice was in the name of M/s. P.C.T. Ltd. for whom the job work was done by the applicant showing proof of the payment of duty, the applicant was entitled for the Modvat credit? (iv)       Whether when the manufacturer is a job worker, the inputs are not being purchased by him and therefore the invo....