2006 (4) TMI 292

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....nt. [Order]. - Appellant is a manufacture of tractors. It sent certain parts to job worker in terms of Rule 57F(4) of Central Excise Rules, 1944. That rule stipulates that goods so sent "return the same to the factory within a period of 60 days or such extended period as the Assistant Commissioner of Central Excise may allow". In the present case, the credit remains denied on the ground that pa....