https://www.taxtmi.com/caselaws?id=95082 Notification No. 84/94-CE applies to excisable goods cleared by a manufacturer for job work outside the factory subject to the prescribed undertaking, but it does not extend to raw materials merely purchased from the market and not manufactured by the assessee. As no exemption from duty was being claimed for those raw materials, the notification's conditions were not attracted. On the same footing, the Chapter X procedure was unnecessary for such goods, so the assessee was not required to follow it. en-us Fri, 10 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 17:20:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95082 Notification No. 84/94-CE applies to excisable goods cleared by a manufacturer for job work outside the factory subject to the prescribed undertaking, but it does not extend to raw materials merely purchased from the market and not manufactured by the assessee. As no exemption from duty was being claimed for those raw materials, the notification's conditions were not attracted. On the same footing, the Chapter X procedure was unnecessary for such goods, so the assessee was not required to follow it. Case-Laws Central Excise Fri, 10 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95082