https://www.taxtmi.com/caselaws?id=81527 Permission to remove duty-paid inputs after partial processing for further job work under Rule 57F(2) requires consideration of the overall MODVAT scheme, including Rule 57D, Notification No. 214/86, and whether the product emerging at the job worker's premises is a marketable excisable commodity or merely an intermediate product. A narrow interpretation of Rule 57F(2), without examining these connected issues, leaves the appellate determination legally incomplete. The impugned order was set aside and the matter remanded for fresh adjudication after hearing the appellant. en-us Thu, 14 Feb 1991 00:00:00 +0530 Mon, 27 Jun 2011 12:40:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81527 Permission to remove duty-paid inputs after partial processing for further job work under Rule 57F(2) requires consideration of the overall MODVAT scheme, including Rule 57D, Notification No. 214/86, and whether the product emerging at the job worker's premises is a marketable excisable commodity or merely an intermediate product. A narrow interpretation of Rule 57F(2), without examining these connected issues, leaves the appellate determination legally incomplete. The impugned order was set aside and the matter remanded for fresh adjudication after hearing the appellant. Case-Laws Central Excise Thu, 14 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81527