2006 (4) TMI 292 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the appeal of a tractor manufacturer regarding denial of credit for parts sent to a job worker under Rule 57F(4) of Central Excise Rules, 1944. The Tribunal held that there was no requirement to file an extension application before the expiry of 60 days, and as the parts were eventually returned, eligible credit cannot be denied.