1996 (8) TMI 218

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..... (T)]. The issue in the appeal relates to eligibility of the appellants to remove the inputs which had been used by them and sent out of the factory for reconditioning and bringing them back into the factory for being used as input again. 2. The learned Counsel for the appellants has pleaded that the appellants had been allowed this permission earlier but subsequently the department had a .....

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..... ed that by reason of the operation carried out on this at the job-worker s premises, the operation could be deemed to be covered by Rule 57F. His plea is that the inputs as such can be sent out for re-conditioning and repair etc. He has pleaded that the contingency of repair and reconditioning would arise only after the goods have been taken into use and, therefore, in view of the comprehensive te .....

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