https://www.taxtmi.com/caselaws?id=125612 Grey fabrics sent to a job worker for further processing, and the man-made fabrics received back and cleared on payment of duty, did not attract a separate duty demand on the intermediate grey fabrics. Rule 4(5)(a) of the Cenvat Credit Rules, 2002 permits inputs or partially processed inputs to be sent for further processing and returned within the prescribed period, and Rule 16B of the Central Excise Rules similarly allows removal of semi-finished goods for manufacturing processes without duty. On these facts, the movement of the grey fabrics and the duty payment on the final goods brought the transaction within the statutory framework, so no duty demand on the intermediate stage was sustainable. en-us Mon, 04 Feb 2008 00:00:00 +0530 Wed, 13 Sep 2017 09:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125612 Grey fabrics sent to a job worker for further processing, and the man-made fabrics received back and cleared on payment of duty, did not attract a separate duty demand on the intermediate grey fabrics. Rule 4(5)(a) of the Cenvat Credit Rules, 2002 permits inputs or partially processed inputs to be sent for further processing and returned within the prescribed period, and Rule 16B of the Central Excise Rules similarly allows removal of semi-finished goods for manufacturing processes without duty. On these facts, the movement of the grey fabrics and the duty payment on the final goods brought the transaction within the statutory framework, so no duty demand on the intermediate stage was sustainable. Case-Laws Central Excise Mon, 04 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125612