2001 (3) TMI 423

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....Order]. - After hearing both sides on the stay application, I have decided to take up the appeal itself for disposal, after waiving deposit. 2. The appellant sent one of the inputs received by it, and intended to be used in the manufacture of pesticides, to a job worker for an intermediate process. The requirement contained in sub-rule (3) of Rule 57F of intimation intimating the Assistant....

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.... job worker in the factory of the manufacturer, he will be eligible to avail credit equivalent to what he was required to deposit when he sent the goods to the job worker. In the case before me, there is no dispute that the inputs were received back from the job worker and utilised by the appellant in the manufacture of pesticides. The appellant had specifically taken this contention in the reply ....