DIXON UTLITIES AND EXPORTS LTD. Vs. CCE

JUDGEMENT

(1.) Heard both the sides.

(2.) In this appeal, the appellants have challenged the order of the Commissioner (Appeals), who has denied them the credit of Rs. 2,35,008/ - on the ground that the inputs which were sent to the job worker were received back after expiry of 180 days. The delay in receipt of the goods after expiry of 180 days is only for 5 to 27 days. The Commissioner (Appeals) has held that Rule 57F(11) specially provides the action to be taken in case inputs or partially processed inputs removed under Rule 57F(4) are not received back in the factory of manufacturer of the final product in the specified period.

(3.) Shri Ravi Raghvan, Counsel for the appellants pleaded that the issue involved in this case has already been settled by the following decisions of the Tribunal: (1) CCE, Mumbai -II v. Godrej Boyee Mfg. Co. Ltd. .(2) CCE, Pondicherry v. Tambraparani Containers (P) Ltd. 2004 (116) ECR 506 (Tri. -Chennai).