https://www.taxtmi.com/caselaws?id=91388 Where inputs are sent for purification under Rule 57F(2), the duty burden does not shift to the job worker merely because the manufacturer has not claimed Modvat credit. The procedure under the rule contemplates return of the processed goods to the manufacturer's factory, so liability remains tied to the manufacturer who invokes that route. The broader question whether the purification process amounts to manufacture was left open, and the matter was remitted for fresh decision on that issue, with limitation also kept open for reconsideration if required. en-us Fri, 16 Apr 1999 00:00:00 +0530 Mon, 17 Oct 2011 16:40:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91388 Where inputs are sent for purification under Rule 57F(2), the duty burden does not shift to the job worker merely because the manufacturer has not claimed Modvat credit. The procedure under the rule contemplates return of the processed goods to the manufacturer's factory, so liability remains tied to the manufacturer who invokes that route. The broader question whether the purification process amounts to manufacture was left open, and the matter was remitted for fresh decision on that issue, with limitation also kept open for reconsideration if required. Case-Laws Central Excise Fri, 16 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91388