2008 (5) TMI 513

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....or the Respondent. [Order per : P.G. Chacko, Member (J)]. - This appeal filed by the Revenue is against the order of the lower appellate authority setting aside a demand of duty on the respondents. That demand was on certain automobile parts manufactured on job work basis for M/s. Madras Radiators and Pressings Ltd. [M/s. MRP, for short], who supplied the requisite raw materials, which were ....

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....an and the same had been received by M/s. MRP, who cleared the goods on payment of duty by utilizing the input-duty credit. 2. In the present appeal of the Revenue, it is urged that the goods cleared by the respondents to M/s. MRP be held to be dutiable for want of strict compliance with Rule 57F(3) and Notification No. 214/86-C.E. The appellant has also relied on case law on strict compli....