2002 (1) TMI 1096

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..... ent. [Order]. Appeal taken up for disposal with consent of both sides. 2. The appellant manufactures, inter alia, metal castings in its factory. The process of finishing of these castings requires them to be subjected to shot blasting. Number of small pellets of metal are shot at the castings at high speed so as to remove scales and oxides which formed upon them while they were being c .....

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..... laimed under that rule. This contention has to be accepted. Doubtless the claim for credit that was made was not under Rule 57A. However, the requirement of intimating the department by way of a declaration and the fact of use of the goods in the manufacture of the finished goods, have been complied with. The decision of the larger bench of the Tribunal in CCE v. Modi Rubber Ltd. [2000 (119) E.L.T .....

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