Facit Asia Limited vs Collector Of Central Excise on 21 February, 1994
2. The Ld. Counsel Shri J.C. Patel submits that the issue in these appeals is relating to availing of Modvat credit by the manufacturer who has sent out the input material to job work under Rule 57F(2) of Central Excise Rules where the job worker has returned the processed material to the main manufacturer after paying duty on the same. He submitted that the matter now stands settled by the decision of the Southern Bench of the Tribunal in the case of Facit Asia v. Collector . In that case the Tribunal addressed itself to the issue where in case the job worker pays the duty whether in such a situation should the manufacturer assessee be held to be falling outside the purview of Rule 57F(2). The Tribunal held that: