LAWS(CE)-2004-11-240

SAH POLYMERS LTD. Vs. CCE

Decided On November 03, 2004
Sah Polymers Ltd. Appellant
V/S
CCE Respondents

JUDGEMENT

(1.) Heard both sides.

(2.) The appellant filed this appeal against Order -in -appeal passed by the Commissioner (Appeals). In this case Modvat credit in respect of the duty paid by the job worker was disallowed.

(3.) In this case, the appellant were sending the fabric for job work and the job worker obtaining duty paid granules and used the same for lamination of fabric and thereafter cleared the goods on payment of duty. The laminated fabric was received by the appellant and they also availed the credit in respect of duty paid by the job worker.