2001 (10) TMI 821

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..... er per : G.R. Sharma, Member (T)]. These are five applications for restoration of the appeals. Appeals were dismissed on the ground that the appellants had not produced requisite clearance from the Committee on dispute. The appellants have since produced the clearance from the Committee on dispute, the appeals are, therefore, restored to its original numbers. 2. Along with five appeals, th .....

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..... purpose of Rule 57A. Sub-rule (1) of Rule 57A does not, in any way, specify that the inputs have to be utilised within the factory premises. The explanation contained in Rule 57A is merely meant to enlarge the meaning of the word input and does not in any way restrict the use of the input within the factory premises nor does the said Rule 57A require the inputs to be brought into the factory pr .....

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