2007 (3) TMI 532

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....Meena, SDR, for the Respondent. [Order]. -  The relevant facts of the case in brief are that the appellants are engaged in the manufacture of Transformers and parts thereof. The appellants had taken credit of Rs. 3,81,313/- in their RG 23 A Part II register on the strength of challan issued under Rule 57F(4) of the erstwhile Central Excise Rules, 1944. The inputs were removed under the ....

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....issue of any documents. On perusal of the show cause notice, it reveals that there is no dispute that the appellants had taken the credit on the basis of challan issued under Rule 57F(4) of the said Rules. Sub-rule (7) of Rule 57F of the said Rules provides that "notwithstanding anything contained in Rule 57A, the manufacturer shall be eligible to take credit of an amount equal to the amount debit....