TaxTMI 
TaxTMI 
2002 (8) TMI 757
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....g 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 Rule 57F. At the time of sending the inputs....
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.... 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 credit entry in their RG-23A part-II. As such ....
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....ot 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-credit the same. If the goods have not been recei....