2008 (6) TMI 480

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..... espondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. The appellants have supplied aluminium ingots to the job workers who have manufactured aluminium shots and sent back the same to the appellants for using in further manufacture. The appellants have paid duty on aluminium ingots, but the credit in respect of such ingots has not been taken either by themselves o .....

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..... ts. The quantity of aluminium shots manufactured from such ingots cannot be more than the quantity of ingots and hence the deemed credit taken by them on the aluminium shots cannot be more than the credit of duty available to them on the aluminium ingots. Hence, we are of the view that it is a revenue neutral situation in any case. As such, we set aside the impugned order since the appellants have .....

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