https://www.taxtmi.com/caselaws?id=109981 Waste and copper scrap cleared to job workers under Rule 57F(2) could not be denied duty exemption where the records annexed to the show cause notice themselves showed the quantities cleared and the semi-manufactured goods received back. On that factual basis, the Revenue could not dispute that the waste and scrap had been sent for job work and the converted goods had been returned. The applicable legal position permitting such clearances had already been settled in favour of the assessee. The duty demand and reduced penalty were therefore unsustainable, and relief was granted to the assessee. en-us Wed, 20 Aug 2003 00:00:00 +0530 Fri, 13 Apr 2012 12:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109981 Waste and copper scrap cleared to job workers under Rule 57F(2) could not be denied duty exemption where the records annexed to the show cause notice themselves showed the quantities cleared and the semi-manufactured goods received back. On that factual basis, the Revenue could not dispute that the waste and scrap had been sent for job work and the converted goods had been returned. The applicable legal position permitting such clearances had already been settled in favour of the assessee. The duty demand and reduced penalty were therefore unsustainable, and relief was granted to the assessee. Case-Laws Central Excise Wed, 20 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109981