https://www.taxtmi.com/caselaws?id=82804 Job workers manufacturing goods from inputs received under Rule 57F(2) of the Central Excise Rules, 1944 were treated as independent manufacturers and could not be compelled to adopt Notification No. 214/86-C.E. exclusively. Rule 57F(2) governed removal and return of inputs for partial processing, but it did not displace the availability of the Small Scale Industry exemption under Notification No. 175/86-C.E. The existence of an alternative exemption mechanism did not deprive the job workers of that benefit. Denial of SSI exemption was therefore unjustified, and the job workers were entitled to claim Notification No. 175/86-C.E. en-us Fri, 24 Sep 1993 00:00:00 +0530 Thu, 07 Jul 2011 13:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82804 Job workers manufacturing goods from inputs received under Rule 57F(2) of the Central Excise Rules, 1944 were treated as independent manufacturers and could not be compelled to adopt Notification No. 214/86-C.E. exclusively. Rule 57F(2) governed removal and return of inputs for partial processing, but it did not displace the availability of the Small Scale Industry exemption under Notification No. 175/86-C.E. The existence of an alternative exemption mechanism did not deprive the job workers of that benefit. Denial of SSI exemption was therefore unjustified, and the job workers were entitled to claim Notification No. 175/86-C.E. Case-Laws Central Excise Fri, 24 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82804