2003 (6) TMI 137

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....ainst the common order-in-appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that appellants are engaged in the manufacture of Capacitors and were availing the benefit of Modvat credit. 3. The appellants were availing the benefit of Notification No. 84/94-C.E., dated 11-4-94 which provides exemption from whole of the duty of excise to the small-scale manufacturer who....

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....E., dated 11-4-94 without bringing into the factory as well as after bringing into the factory and the name of the job workers were also duly intimated to the Revenue. The appellants also relied on the Circular dated 12-9-95 issued by the Central Board of Excise and Customs which provides that the inputs can directly be sent to the job workers. The contention of the appellants is that in the prese....

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.... The appellants also produced copies of the invoices which are in their names and the job workers were mentioned as consignees. As per Central Board of Excise and Customs instructions dated 12-9-95 relied upon by the appellants provided a procedure for sending the goods to the job workers without bringing to the factory of the manufacturer. The relevant portion of the Notification No. 84/94-C.E., ....