1999 (11) TMI 382

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..... kar, Member (T)]. In view of the fact that the original appeal was filed in time, the delay in filing of the supplementary appeal is condoned. 2. The applicants in this case manufactured aluminium containers, using slugs as input. They paid duty on the scrap generated during this process, took credit of duty so paid and sent the scrap to the job workers in terms of Rule 57F(3) without paym .....

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..... eared on payment of duty to the job worker under Rule 57F(4) and that the assessee s action of paying duty and taking credit thereafter was not proper. Reference is also made to Notification 217/86. The Commissioner (Appeals) in the impugned order reversed the original order. The Commissioner (Appeals) reiterated the claim made before him without any analysis. As a result of this order the duty am .....

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