https://www.taxtmi.com/caselaws?id=95483 Rule 57F(3) of the Central Excise Rules, 1944 was applied to a job-work arrangement where raw material was sent directly for processing and the intermediate product was then used for further manufacture within the same corporate group. The direct movement of raw material to the first processing site did not by itself defeat the statutory facility, and the record did not establish that the intermediate product was not received or used in manufacture at the second factory. Inaccurate statutory records, without more, were insufficient to deny the substantive benefit. The demand of duty, confiscation and penalties were therefore not sustainable. en-us Mon, 05 Feb 2001 00:00:00 +0530 Mon, 12 Dec 2011 17:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95483 Rule 57F(3) of the Central Excise Rules, 1944 was applied to a job-work arrangement where raw material was sent directly for processing and the intermediate product was then used for further manufacture within the same corporate group. The direct movement of raw material to the first processing site did not by itself defeat the statutory facility, and the record did not establish that the intermediate product was not received or used in manufacture at the second factory. Inaccurate statutory records, without more, were insufficient to deny the substantive benefit. The demand of duty, confiscation and penalties were therefore not sustainable. Case-Laws Central Excise Mon, 05 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95483