https://www.taxtmi.com/caselaws?id=97683 A job worker processing fabrics received under Rule 57F(4) of the Central Excise Rules, 1944 and returning them to the same manufacturers is not liable for the central excise duty on those processed fabrics. The duty burden remains with the manufacturers who make the final clearance and pay duty on the goods. Applying its earlier view on heat setting and stentering of fabrics received under challans, the Tribunal treated the Commissioner (Appeals) as correct in setting aside the demand raised against the job worker. The revenue challenge therefore failed, and the demand against the job worker was rejected. en-us Mon, 13 Nov 2000 00:00:00 +0530 Tue, 17 Jan 2012 16:38:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97683 A job worker processing fabrics received under Rule 57F(4) of the Central Excise Rules, 1944 and returning them to the same manufacturers is not liable for the central excise duty on those processed fabrics. The duty burden remains with the manufacturers who make the final clearance and pay duty on the goods. Applying its earlier view on heat setting and stentering of fabrics received under challans, the Tribunal treated the Commissioner (Appeals) as correct in setting aside the demand raised against the job worker. The revenue challenge therefore failed, and the demand against the job worker was rejected. Case-Laws Central Excise Mon, 13 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97683