2008 (2) TMI 707

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..... ng, Vice-President]. Heard both sides. Revenue filed this appeal against the impugned order passed by Commissioner (Appeals), whereby the respondents was allowed to take credit in respect of the moulds and dies received from the job worker. 2. Brief facts of the case are that respondents received moulds and dies and availed the credit in respect of the duty payment and the same were sent t .....

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..... led for credit, the Tribunal held that the respondents may seek this relief by making proper prayer before the Competent Authority which will be at liberty to decide as per law. 3. The appellant filed appeal before the Hon ble High Court and the same was dismissed. 4. Thereafter in pursuance the order passed by the Tribunal, the appellant made a request to avail credit in respect of the duty p .....

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..... . 7. We find that as respondent has paid duty as the moulds and dies were not received within factory within the extended period. Thereafter moulds and dies were received back in the factory and respondents availed the credit within six months from the date of payment of duty. In these circumstances, we find no infirmity in the impugned order. The appeal is dismissed. (Dictated and pronounced .....

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