2002 (3) TMI 168

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.... (J)]. - Appellants are engaged in the manufacturing of 'Crown Corks'. The filed declaration for availing benefit of Modvat credit on Electrolytic Tin Sheets and other items which were processed by job workers and the desired logos were got printed. Such sheets were used by the appellants to manufacture 'Crown Corks' on which duty was paid. 2. The tin sheets and other material required was bein....

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....e, 'inputs' have not been received in the factory, as there is no evidence of transportation from Bangalore to Worker. (iii)    No records were maintained/produced to evidence receipts of inputs as the processed Tin plates had undergone the process of sharing printing, decoration, etc., which cannot be considered as same inputs on which credit could be legally availed as because ....

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....the case before us. The Tribunal in the case of the Aluminium Industries v. Collector of Central Excise - 1993 (65) E.L.T. 460 (T-SRB) held that non following of Notification No. 351/86 would be only a procedural infraction and the credit could not be denied. We cannot therefore find any reason to deny the credit. (b)     The goods, after 'job work' under Rule 57J, read with....

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.... called into effect since intermediate goods, i.e. 'printed sheets/plates' have not determined to be exigible. (d)     We, therefore find no reason to deny credits and or impose penalty. The entire proceedings concluded without examining the provisions of Rule 57J and Notification 351/86, are void ab initio being mis-directed by considering them removal of Rule 57F. The lear....