V.P. Gulati, Member (T)

1. This appeal is against the order of Collector of Central Excise (Appeals), Madras. Brief facts are that the appellants availed of MODVAT Credit in respect of plastic raw materials and availed of permission granted under Rule 57F(2) for removal of the same for manufacture, through another manufacturer, of the intermediate product which was in the nature of components intended for manufacture of the specified end product. They have also filed declaration under Rule 57A declaring plastic raw material as one of the inputs. The other manufacturer viz M/s Perival Plastics Pvt. Ltd., Bangalore, who are the job worker, however, cleared the goods on payment of duty and sent back the same to the appellants and the appellants took MODVAT Credit in respect of the duty paid on the components. The learned lower authority had denied the benefit of MODVAT credit in respect of the input which was removed for the manufacturer of components for the reason that they had not complied with the requirements of Rule 57F(2). The learned Collector (Appeals) has also taken note of the provisions of Notification 214/86 and has stated that apart from the benefit under Rule 57F(2)