https://www.taxtmi.com/caselaws?id=89190 Rule 57F(2) of the Central Excise Rules allowed removal of inputs, or partially processed inputs, to a job worker for operations necessary for manufacture and return for further use in the final product. The omission to mention glue specifically in the application was only a curable procedural defect because gluing was covered by the operations sought. The rule was not limited to semi-finished goods, and inspection, counting and packing were treated as processes incidental or ancillary to manufacture under Section 2(f) of the Central Excise Act, 1944. en-us Tue, 08 Sep 1998 00:00:00 +0530 Fri, 23 Sep 2011 18:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89190 Rule 57F(2) of the Central Excise Rules allowed removal of inputs, or partially processed inputs, to a job worker for operations necessary for manufacture and return for further use in the final product. The omission to mention glue specifically in the application was only a curable procedural defect because gluing was covered by the operations sought. The rule was not limited to semi-finished goods, and inspection, counting and packing were treated as processes incidental or ancillary to manufacture under Section 2(f) of the Central Excise Act, 1944. Case-Laws Central Excise Tue, 08 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89190