https://www.taxtmi.com/caselaws?id=127974 Rule 57F(4) of the Central Excise Rules, 1944, and its successor under Rule 4(5)(a) of the Cenvat Credit Rules, operate independently of Notification No. 214/86-C.E. A job worker processing goods received from a principal manufacturer and returning them after processing cannot be fastened with central excise duty merely because the goods are not covered by that notification. The notification does not control or restrict the separate legal effect of the job-work rule. On that basis, the demand of duty, interest and penalty against the job worker was held unsustainable. en-us Thu, 03 Sep 2009 00:00:00 +0530 Mon, 12 Jun 2017 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127974 Rule 57F(4) of the Central Excise Rules, 1944, and its successor under Rule 4(5)(a) of the Cenvat Credit Rules, operate independently of Notification No. 214/86-C.E. A job worker processing goods received from a principal manufacturer and returning them after processing cannot be fastened with central excise duty merely because the goods are not covered by that notification. The notification does not control or restrict the separate legal effect of the job-work rule. On that basis, the demand of duty, interest and penalty against the job worker was held unsustainable. Case-Laws Central Excise Thu, 03 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127974