https://www.taxtmi.com/caselaws?id=88498 Rule 57F(2) covered removal of inputs or partially processed inputs to a job worker for operations necessary to manufacture the final product, followed by their return for further use in manufacture. Powder paint sent with component parts for spray painting was consumed in the process, but the coated components were returned to the manufacturer for completion of room air-conditioners. The fact that the paint powder itself was not returned did not take the arrangement outside the rule, because the job-worker activity formed part of the manufacturing process. The denial of the Rule 57F(2) facility was therefore not justified. en-us Mon, 29 Dec 1997 00:00:00 +0530 Mon, 19 Sep 2011 12:50:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88498 Rule 57F(2) covered removal of inputs or partially processed inputs to a job worker for operations necessary to manufacture the final product, followed by their return for further use in manufacture. Powder paint sent with component parts for spray painting was consumed in the process, but the coated components were returned to the manufacturer for completion of room air-conditioners. The fact that the paint powder itself was not returned did not take the arrangement outside the rule, because the job-worker activity formed part of the manufacturing process. The denial of the Rule 57F(2) facility was therefore not justified. Case-Laws Central Excise Mon, 29 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88498