https://www.taxtmi.com/caselaws?id=116371 Notification No. 214/86-C.E. applies to a supplier of material in a broad sense, and not only to a supplier who physically removes goods from the premises. Where plain aluminium foils were sold on Modvatable invoices and there was no material to doubt that the buyers had taken credit of the duty, the assessee was not disentitled from undertaking printing job work at its premises merely because the foils were not physically removed. The denial of the notification benefit was therefore unsustainable, and the duty demand could not be maintained. en-us Tue, 21 Jun 2005 00:00:00 +0530 Mon, 11 Jun 2012 17:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116371 Notification No. 214/86-C.E. applies to a supplier of material in a broad sense, and not only to a supplier who physically removes goods from the premises. Where plain aluminium foils were sold on Modvatable invoices and there was no material to doubt that the buyers had taken credit of the duty, the assessee was not disentitled from undertaking printing job work at its premises merely because the foils were not physically removed. The denial of the notification benefit was therefore unsustainable, and the duty demand could not be maintained. Case-Laws Central Excise Tue, 21 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116371