https://www.taxtmi.com/caselaws?id=121158 Rule 19 of the Central Excise (No. 2) Rules, 2001 allows removal of goods or materials without duty for export-related manufacture or processing, and Notification No. 43/2001-C.E. (N.T.) cannot be read to add a procurement condition not found in the rule. On the stated facts, processed fabrics cleared by a job worker for return to the exporter's export-manufacture chain were treated as eligible for duty-free removal, and the benefit of Notification No. 214/86-C.E. was also recognised for the job-work clearances. The commentary states that, on this basis, the duty demand and connected penalty did not survive. en-us Mon, 12 Feb 2007 00:00:00 +0530 Fri, 27 Jul 2012 10:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121158 Rule 19 of the Central Excise (No. 2) Rules, 2001 allows removal of goods or materials without duty for export-related manufacture or processing, and Notification No. 43/2001-C.E. (N.T.) cannot be read to add a procurement condition not found in the rule. On the stated facts, processed fabrics cleared by a job worker for return to the exporter's export-manufacture chain were treated as eligible for duty-free removal, and the benefit of Notification No. 214/86-C.E. was also recognised for the job-work clearances. The commentary states that, on this basis, the duty demand and connected penalty did not survive. Case-Laws Central Excise Mon, 12 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121158