2002 (1) TMI 232

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....a, Member (J)]. - These are 3 appeals filed by M/s. Zenith Die Cast Pvt. Ltd. with reference to the impugned order involving common issues. Therefore they are taken together and are being disposed of by this common order. 2. Shri Sampath, appearing for the appellant submits that the dispute is in respect of Modvat credit on furnace oil. In this context, he drew our attention to the relevant fin....

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....uring the goods as a job worker. Furthermore, the show cause notice has been issued denying the Modvat credit on the ground that he is not a manufacturer. He drew our attention to the finding portion of the Assistant Commissioner wherein it was held that the Assessee is not eligible for Modvat credit on the inputs (furnace oil) used in the manufacture of goods on job works basis. He contended that....