https://www.taxtmi.com/caselaws?id=123690 Notification No. 214/86-C.E. on job-work clearances was discussed in the context of procedural compliance with Rule 57F(3) challans. The text states that where raw materials were received at the job worker's premises, goods were cleared under delivery challans, and the principal manufacturer received the goods and discharged duty after taking Modvat credit, the substantive requirements of the job-work procedure were treated as satisfied. On that basis, a mere technical defect in the prescribed challan format was said not, by itself, to justify denial of the exemption or imposition of duty on the job worker. en-us Mon, 12 May 2008 00:00:00 +0530 Wed, 19 Sep 2012 12:50:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123690 Notification No. 214/86-C.E. on job-work clearances was discussed in the context of procedural compliance with Rule 57F(3) challans. The text states that where raw materials were received at the job worker's premises, goods were cleared under delivery challans, and the principal manufacturer received the goods and discharged duty after taking Modvat credit, the substantive requirements of the job-work procedure were treated as satisfied. On that basis, a mere technical defect in the prescribed challan format was said not, by itself, to justify denial of the exemption or imposition of duty on the job worker. Case-Laws Central Excise Mon, 12 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123690