2004 (12) TMI 699

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....ri V.S. Sejpal, Advocate, for the Appellant. Shri S.S. Bhagat, SDR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - The short question involved in the present appeal is as to whether the appellant, who are engaged in the manufacture of pistons and gudgeon pins and were availing the benefit of Modvat credit of duty on the raw material i.e. Aluminium ingots, were requi....

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....nd it was held that it is for the assessee to opt for the provisions of Rule 57F(2) or 57F(4). As the issue is settled, we hold that the confirmation of demand of duty on this count is not justified. 3. A small amount of Rs. 4,81,446.59 was confirmed on the ground that inputs sent to the job worker were not received back within the prescribed period. However, there is no dispute that the g....