2003 (7) TMI 363

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..... sh Shah, DR, for the Respondent. [Order]. The appellant who was engaged in the manufacture of sodium hydrosulphite received quantities of zinc dust required for the manufacture of the chemical from a job worker to whom it had caused zinc ingots to be sent for reduction to dust in terms of the procedure prescribed in Rule 57F(2). The manufacturer of the ingots, while despatching them to t .....

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..... the credit to be taken only after receipt of the ingots. Even if the denial of credit is held to be proper it would have to be restored because it is accepted in the order of Commissioner that the zinc dust to which the ingots were reduced was received by the appellant. There is no finding that the quantity of zinc dust was less than the quantity of ingots on which duty was paid. The departmental .....

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