1998 (12) TMI 292

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....nt. Shri J.C. Patel, Advocate, for the Respondents. [Order per : K.S. Venkataramani, Vice President]. - After hearing the ld. DR Shri Ramteke for the Revenue and Shri J.C. Patel, the ld. Counsel for the respondents, we are satisfied that this is a fit case for condoning the delay in filing the Reference Application and hence we condone the same and take up the Reference Application for di....

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....e exempted from payment of duty under Rule 57F(2) read with Notification 214/86. (4) Whether such amount paid could be construed as payment of Central Excise duty or should be merely treated as a deposit with the Government, thereby disentitling the first manufacturer to Modvat credit of such deposit. (5) Whether the manufacturer who sent the goods to the job worker can avail the c....

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....material under Rule 57F(2) of the Central Excise Rules and that the fact that the job worker has cleared it on payment of duty will not make any difference in law to the user manufacturer. These findings were given following the precedent decision of the Tribunal in the case of Facit Asea v. Commissioner - 1991 (54) E.L.T. 347 and it was further noted that this decision of the Tribunal has been re....