2001 (11) TMI 202

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....two appeals is whether the appellant is entitled to Modvat credit in respect of the inputs which have been used by the job worker in relation to the process made by the job worker on such inputs sent by the principal manufacturer, which were returned to the principal after the process undertaken by the job worker. 2. The appellant is engaged in the manufacture of paper covered copper strips fal....

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....ed by the appellant was inadmissible on the ground that they have availed inadmissible Modvat credit on insulated craft paper used in the processing of copper wire/rods received under the provisions of Rule 57F(3) which were further processed and cleared as paper covered copper strips without payment of duty under the provisions of Rule 57F(3) as it comes under the provisions of Rule 57C of the Ru....