Rule 57F(2) permits job-worker processing of inputs; a missing reference to glue is only a curable procedural defect.

Rule 57F(2) of the Central Excise Rules allowed removal of inputs, or partially processed inputs, to a job worker for operations necessary for manufacture and return for further use in the final product. The omission to mention glue specifically in the application was only a curable procedural defect because gluing was covered by the operations sought. The rule was not limited to semi-finished goods, and inspection, counting and packing were treated as processes incidental or ancillary to manufacture under Section 2(f) of the Central Excise Act, 1944.

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Issues: Whether the assessee was entitled to remove inputs or partially processed inputs to a job worker under Rule 57F(2) of the Central Excise Rules for cutting, creasing, stripping, gluing, inspection, counting and packing, and whether the omission to specifically mention glue in the application defeated such permission.

Analysis: Rule 57F(2) permitted removal of inputs as such or after partial processing to a place outside the factory for carrying out operations necessary for manufacture or for manufacture of intermediate products, followed by return for further use in the manufacture of the final product. The omission to mention glue specifically in the application was only a procedural defect, because the requested operations themselves included gluing. The rule was not confined to semi-finished goods alone and covered removal of inputs as well. Inspection, counting and packing were treated as processes ordinarily connected with manufacture, and Section 2(f) of the Central Excise Act, 1944 was applied to recognise incidental or ancillary processes as part of manufacture.

Conclusion: The assessee satisfied the requirements of Rule 57F(2), and the Revenue's challenge failed.

Final Conclusion: The appeal was rejected and the order permitting the assessee to send the materials to the job worker was sustained.

Ratio Decidendi: A curable procedural omission in an application will not defeat entitlement under Rule 57F(2) where the substantive operations sought are within the rule, and processes such as inspection and packing may form part of manufacture when they are incidental or ancillary to completion of the product.

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