1994 (2) TMI 158

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....t. Shri K.N. Gupta, SDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants who are engaged in the manufacture of motor vehicles falling under Chapter 87 of the CETA, 1985 filed an application for permission to remove PU foam to M/s. Punjab Scooters Ltd. for manufacture of motor vehicle seats on job work basis under Rule 57F(2) which was granted by the Dep....

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.... foam has not been purchased and sent directly to the premises of the job worker. In terms of Notification 351/86 a manufacturer receiving intermediate products in respect of which credit of duty paid on inputs will be availed of under Rule 57J should file a declaration under Rule 57G indicating the description of the inputs, intermediate products and final products and the intermediate product sh....