2004 (7) TMI 215

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....Appeal No. 451/2003 Pondicherry dated 18-8-2003 passed by the Commissioner of Central Excise (Appeals) Chennai whereby the Commissioner has set aside the order of the original authority. 2. Brief facts of the case are that the respondents are engaged in the manufacture of metal tin containers classifiable under sub-heading 7310.00 of the CETA, 1985. Proceedings were initiated against them for c....

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....ppeal by the Revenue. 3. The grounds on which the Revenue has come in appeal is that the goods have been received back from the job worker after the expiry of the stipulated period of 180 days which is beyond the stipulated period of time and this factual position is not denied by the assessee. Therefore, there is a clear violation of the provisions of Rule and therefore, they are liable to pay....

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....riod, the manufacturer shall be entitled to take credit. He, therefore, prayed for rejection of the Revenue appeal. 5. Heard Shri A. Jayachandran, learned JDR. He defended the impugned order. 6. I have considered the submissions made by both the sides and perused the records. I have also perused the clarification issued by the Ministry of Finance, vide F. No. B.4/7/2000-TRU, dated 3-4-2001. ....

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.... present case, the only charge of the Revenue is that the goods have been received back from the job worker after the expiry of the stipulated period. There is no dispute about the receipt back of the goods by the assessee-manufacturer duly processed and their use in the manufacture of the final products. Further, the fact that the respondents have reversed 10% of the Modvat credit availed, while ....