https://www.taxtmi.com/caselaws?id=91289 The Commissioner held that the appellants were entitled to the benefit of Notification No. 84/94-C.E., exempting excisable goods, without following Chapter X procedure. The appellants could clear raw materials to the job worker without duty payment, return processed goods for further manufacturing, and be covered under the notification. The requirement imposed by the Asstt. Commissioner to follow Chapter X procedure was deemed unwarranted. The appeal was allowed, and the appellants were not obligated to follow Chapter X procedure for availing the exemption. en-us Tue, 17 Nov 1998 00:00:00 +0530 Mon, 17 Oct 2011 19:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91289 The Commissioner held that the appellants were entitled to the benefit of Notification No. 84/94-C.E., exempting excisable goods, without following Chapter X procedure. The appellants could clear raw materials to the job worker without duty payment, return processed goods for further manufacturing, and be covered under the notification. The requirement imposed by the Asstt. Commissioner to follow Chapter X procedure was deemed unwarranted. The appeal was allowed, and the appellants were not obligated to follow Chapter X procedure for availing the exemption. Case-Laws Central Excise Tue, 17 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91289