2002 (8) TMI 757

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....pondent. [Order]. - After dispensing with the condition of pre-deposit of duties and penalty I take up the appeal itself with the consent of both the sides. 2. An amount of Rs. 38,941.25 (rupees thirty eight thousand nine hundred forty-one and twenty five paise) has been confirmed against the appellant in respect of the inputs sent by them to their job worker under the provisions of ....

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....confirmed the demand but has not given them the alternative remedy to take the credit in RG-23A part-II. He refers to the earlier decision of the Tribunal in the case of M/s. Bliss Graphics Pvt. Ltd. v. CCE, Calcutta-I Order No. S-146/A-205/KOL/2002, dt. 7-2-2002 wherein under similar circumstances the Tribunal observed that if the appellant debit the amount through their PLA they can take the cre....

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....ds and on receiving back the inputs they have not re-credited the same. As such there was no justification for confirmation of demand against them. 5. I find force in the above arguments of the appellants. The appellants are required to clear the inputs to their job workers after debiting 10% of the duty involved and on receiving back the goods from the job worker, they are entitled to re-....