2003 (7) TMI 514

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....Pardeshi, DR, for the Respondent. [Order]. - The appellant is engaged in the manufacture of items of machinery and required in their manufacture in castings of aluminium. It sent aluminium ingots to a job worker in terms of Rule 57F(3) for manufacture of these casting which were to be returned to it. The weight of the casting returned to the appellant over a period of time felt short by arou....

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....als) has said, that ascertaining of the loss that may have occurred in the premises of the job worker "is not in accordance with the procedure set out by the department". 4. Rule 57D provides that credit cannot be denied or varied on part of inputs that contained in any waste refuse or by-product arising during the manufacture of the final product. On a plain reading of the rule there is n....

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....der the Act. During the period with which we are concerned 1997, no such permission was required and it is not alleged that the assessee had not furnished the required intimation to the department of its despatch of the inputs to the job worker. 5. Therefore the loss that has arisen in the job worker's premises would be covered by Rule 57D. However, neither the adjudicating or appellate au....