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of <h1>Job workers exempt from duty on processed fabrics under Central Excise Rules 57F(2)</h1> <h3>PP. FABRICS (P) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR</h3> PP. FABRICS (P) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR - 2000 (121) E.L.T. 823 (Tribunal) The judgment by Appellate Tribunal CEGAT, New Delhi addressed whether job workers need to pay duty on fabrics received under Central Excise Rules 57F(2) and processed fabrics returned to principal manufacturers. The Tribunal ruled in favor of the job workers, stating that no duty is required to be paid in this scenario, based on a previous majority decision. As a result, 12 appeals were allowed.
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