INTERNATIONAL TRACTORS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) 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 parts in question which had been sent to job worker were not returned to the appellant within 60 days. The order also recognised that goods were returned belatedly. The submission of the learned Counsel for the appellant is that appellant had filed an application for extension of time. Learned DR would submit that the application for extension should have been filed before expiry of 60 days.

(2.) NO stipulation about filing of application for extension before expiry of 60 days is to be found in the Rule. Therefore, this objection cannot be accepted. Moreover, there was no dispute that inputs in question have been received back. There is no substantive basis for denying eligible credit.

(3.) APPEAL is allowed after setting aside the impugned order.