1999 (4) TMI 229

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....rder]. -  This is an appeal filed by the Department against the decision of the Collector of Central Excise (Appeals), Ahmedabad whereunder he allowed the assessee's appeal and held that the respondents assessee entitled to the permission under Rule 57F(2) of the Central Excise Rules. 2. The assessee respondents are engaged in the manufacture of junction boxes, control station, swi....

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....under Rule 57F(4) of the Rules therefore they have violated that particular sub-rule. The Tribunal in the said order in paragraph 9 thereof has held that Rule 57F(2) of the Rules permits the manufacturer to remove, with the permission of the Collector of Central Excise, "inputs as such, or after the inputs have been partially processed during the course of manufacture of final products" at a place....