https://www.taxtmi.com/caselaws?id=91587 Rule 57F(2) of the Central Excise Rules, 1944 permits removal of inputs as such, or after partial processing, only for operations necessary for manufacture of the final product, with return for further use in production. On the stated facts, Di-Ethyl-Phthalate was itself the assessee's final product, while denatured ethyl alcohol was the input received back from the other factory, so the arrangement did not fit the statutory scheme. Payment of duty on clearance of Di-Ethyl-Phthalate further indicated that the rule could not be invoked for this transaction. Permission was therefore unavailable, and the revenue view was upheld. en-us Fri, 09 Jan 1998 00:00:00 +0530 Wed, 19 Oct 2011 13:34:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91587 Rule 57F(2) of the Central Excise Rules, 1944 permits removal of inputs as such, or after partial processing, only for operations necessary for manufacture of the final product, with return for further use in production. On the stated facts, Di-Ethyl-Phthalate was itself the assessee's final product, while denatured ethyl alcohol was the input received back from the other factory, so the arrangement did not fit the statutory scheme. Payment of duty on clearance of Di-Ethyl-Phthalate further indicated that the rule could not be invoked for this transaction. Permission was therefore unavailable, and the revenue view was upheld. Case-Laws Central Excise Fri, 09 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91587