https://www.taxtmi.com/caselaws?id=152210 HC dismissed the appeal, affirming the Tribunal's reliance on the Supreme Court's ruling that job workers may clear goods on payment of duty with the principal manufacturer later claiming Cenvat/Modvat credit. The court held that only the special procedure under Rule 57F(3) permits non-payment by the job worker at clearance, with duty ultimately payable by the manufacturer, and that credits for inputs used in final products cleared without duty (but subsequently duty-paid by the principal) are not barred by Rule 57C. No question of law arose. en-us Wed, 13 Aug 2008 00:00:00 +0530 Tue, 04 Nov 2025 10:32:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152210 HC dismissed the appeal, affirming the Tribunal's reliance on the Supreme Court's ruling that job workers may clear goods on payment of duty with the principal manufacturer later claiming Cenvat/Modvat credit. The court held that only the special procedure under Rule 57F(3) permits non-payment by the job worker at clearance, with duty ultimately payable by the manufacturer, and that credits for inputs used in final products cleared without duty (but subsequently duty-paid by the principal) are not barred by Rule 57C. No question of law arose. Case-Laws Central Excise Wed, 13 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152210