https://www.taxtmi.com/caselaws?id=92090 Inputs sent to job workers for manufacture of intermediate products, to be returned for use in final products, were not removed for home consumption and therefore did not attract Rule 57F(1)(ii) of the Central Excise Rules, 1944. Rule 57F(2), being an overriding exception, applied where the assessee had substantially complied with the prescribed procedure, including seeking general permission. Objections based on procedural non-compliance and the job workers not availing Notification No. 214/86-C.E. were rejected, and the impugned demand was set aside. en-us Tue, 16 Mar 1999 00:00:00 +0530 Mon, 24 Oct 2011 15:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92090 Inputs sent to job workers for manufacture of intermediate products, to be returned for use in final products, were not removed for home consumption and therefore did not attract Rule 57F(1)(ii) of the Central Excise Rules, 1944. Rule 57F(2), being an overriding exception, applied where the assessee had substantially complied with the prescribed procedure, including seeking general permission. Objections based on procedural non-compliance and the job workers not availing Notification No. 214/86-C.E. were rejected, and the impugned demand was set aside. Case-Laws Central Excise Tue, 16 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92090