https://www.taxtmi.com/caselaws?id=207864 A job-worker who independently manufactures and clears excisable goods is treated as the manufacturer for excise purposes; mere supply of raw material by the principal does not transfer that status. Rule 57F(2) of the Central Excise Rules, 1944 was treated as an optional procedural facility, not a mandatory route. Where the statutory scheme and the relevant notification permitted credit entitlement, higher modvat credit under Rule 57B could not be denied solely because the transaction was not routed through the job-work procedure under Notification No. 214/86-CE. The commentary states that demand and penalties were therefore unsustainable and the assessee remained entitled to the credit benefit. en-us Wed, 23 Feb 2011 00:00:00 +0530 Wed, 04 Apr 2012 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207864 A job-worker who independently manufactures and clears excisable goods is treated as the manufacturer for excise purposes; mere supply of raw material by the principal does not transfer that status. Rule 57F(2) of the Central Excise Rules, 1944 was treated as an optional procedural facility, not a mandatory route. Where the statutory scheme and the relevant notification permitted credit entitlement, higher modvat credit under Rule 57B could not be denied solely because the transaction was not routed through the job-work procedure under Notification No. 214/86-CE. The commentary states that demand and penalties were therefore unsustainable and the assessee remained entitled to the credit benefit. Case-Laws Central Excise Wed, 23 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207864