TMI Blog2008 (5) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal filed by the Revenue is against the order of the lower appellate authority setting aside a demand of duty on the respondents. That demand was on certain automobile parts manufactured on job work basis for M/s. Madras Radiators and Pressings Ltd. [M/s. MRP, for short], who supplied the requisite raw materials, which were received at the job Worker s premises directly from M/s. Steel Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of duty by utilizing the input-duty credit. 2. In the present appeal of the Revenue, it is urged that the goods cleared by the respondents to M/s. MRP be held to be dutiable for want of strict compliance with Rule 57F(3) and Notification No. 214/86-C.E. The appellant has also relied on case law on strict compliance with conditions of exemption notifications. The learned SDR has reiterated t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate authority has also noted that M/s. MRP paid duty on the goods after taking Modvat credit on the inputs. Some of the findings recorded by the learned Commissioner (Appeals) are not under challenge. It appears that, barring the above minor defect, the scheme of things in this case was in accordance with the law governing exemption available to job workers. 5. In the result, the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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