2000 (9) TMI 383 - AT - Central Excise

Summary

The appellant, a manufacturer of soap and other products, sent inputs to job workers for processing without proper intimation. The permission granted was provisional and not confirmed, but the appellant continued the practice. The law changed in 1994, requiring only intimation to the Assistant Commissioner. The inputs were returned, fulfilling the purpose of intimation. The contravention of rules does not justify denying credit. The appeal was allowed, and the order set aside.