1999 (4) TMI 229

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..... st the decision of the Collector of Central Excise (Appeals), Ahmedabad whereunder he allowed the assessee s appeal and held that the respondents assessee entitled to the permission under Rule 57F(2) of the Central Excise Rules. 2. The assessee respondents are engaged in the manufacture of junction boxes, control station, switch, socket, lighting fixture etc. falling under Chapter 85 of the Cent .....

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..... e. The Tribunal in the said order in paragraph 9 thereof has held that Rule 57F(2) of the Rules permits the manufacturer to remove, with the permission of the Collector of Central Excise, inputs as such, or after the inputs have been partially processed during the course of manufacture of final products at a place outside, for the purpose of repairs, refining, reconditioning or carry out any oth .....

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..... is reference application is filed, it does not mean the precedent value of the judgment cited above is minimised or negated. Since there is no stay order from the High Court I am bound to follow the judgment of the ld. Single Member. I have not been shown before me any judgment which was taken the opposite view. I am, therefore of the view that the ground taken by the Department is not sustainabl .....

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