2009 (1) TMI 848

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..... ppears that the company claimed that they had given necessary intimation under Rule 57F(2) regarding getting the job work done. Instead of taking credit of duty paid on aluminium ingots, the company had taken deemed credit in respect of aluminium shots. It appears that the aluminium shots were exempted under the Notification No. 180/88-CE dated 13th May, 1988 if made from duty paid aluminium ing .....

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..... due to them in respect of duty paid on the aluminium ingots. The appeal is allowed. We, therefore, find no reason to interfere with the order so passed by the learned Tribunal. In our considered opinion, there is no illegality or irregularity in the said order and further no case has been made out by the appellant to admit this appeal on the given facts. The appeal is, therefore, dismissed. .....

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