https://www.taxtmi.com/caselaws?id=85882 Exemption under Notification No. 119/86-C.E. was examined in the context of job-work movement of raw materials from a sister unit and return of clinker after processing. The failure to follow Chapter X procedure was treated as only a procedural lapse and, by itself, insufficient to deny the exemption where the underlying receipt, conversion, and return of goods were otherwise established. Entitlement remained subject to departmental verification of the quantity returned, and the duty demand and penalty were set aside on that basis. en-us Thu, 09 May 1996 00:00:00 +0530 Mon, 08 Aug 2011 16:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85882 Exemption under Notification No. 119/86-C.E. was examined in the context of job-work movement of raw materials from a sister unit and return of clinker after processing. The failure to follow Chapter X procedure was treated as only a procedural lapse and, by itself, insufficient to deny the exemption where the underlying receipt, conversion, and return of goods were otherwise established. Entitlement remained subject to departmental verification of the quantity returned, and the duty demand and penalty were set aside on that basis. Case-Laws Central Excise Thu, 09 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85882