https://www.taxtmi.com/caselaws?id=85282 Rule 56C of the Central Excise Rules, 1944 was applied on a substantive compliance basis where goods were manufactured as job work from materials supplied by the principal manufacturer and could be linked in the records to that principal. The absence of the prescribed challan and the use of minor additional raw materials were treated as procedural lapses that did not defeat the benefit, because the basic factual foundation for the relaxation remained satisfied. The duty demand was therefore not sustainable, and the statutory benefit under Rule 56C was upheld. en-us Thu, 07 Mar 1996 00:00:00 +0530 Wed, 03 Aug 2011 18:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85282 Rule 56C of the Central Excise Rules, 1944 was applied on a substantive compliance basis where goods were manufactured as job work from materials supplied by the principal manufacturer and could be linked in the records to that principal. The absence of the prescribed challan and the use of minor additional raw materials were treated as procedural lapses that did not defeat the benefit, because the basic factual foundation for the relaxation remained satisfied. The duty demand was therefore not sustainable, and the statutory benefit under Rule 56C was upheld. Case-Laws Central Excise Thu, 07 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85282