https://www.taxtmi.com/caselaws?id=106868 Tools, cutters and hobs manufactured in the factory and sent out for tin coating were treated as removal covered by Rule 57F(4) of the Central Excise Rules, 1944 because the coating extended their life and remained connected with manufacture of the final product. Their character as finished tools did not take them outside the rule, and the absence of further processing after return did not defeat its application. The Revenue's objection based on Notification No. 67/95-C.E. also failed. No central excise duty was payable at the time of clearance for tin coating. en-us Thu, 12 Sep 2002 00:00:00 +0530 Fri, 16 Mar 2012 11:09:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106868 Tools, cutters and hobs manufactured in the factory and sent out for tin coating were treated as removal covered by Rule 57F(4) of the Central Excise Rules, 1944 because the coating extended their life and remained connected with manufacture of the final product. Their character as finished tools did not take them outside the rule, and the absence of further processing after return did not defeat its application. The Revenue's objection based on Notification No. 67/95-C.E. also failed. No central excise duty was payable at the time of clearance for tin coating. Case-Laws Central Excise Thu, 12 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106868