https://www.taxtmi.com/caselaws?id=209248 Rule 4(5)(a) of the CENVAT Credit Rules, 2001 protected a job worker returning processed fabrics to the principal manufacturer under job work challans. The absence of coverage under Notification No. 214/86-CE did not create duty liability because the rule operated independently of that notification and was treated as pari materia with Rule 57F(4) of the Central Excise Rules. Applying its earlier decisions, the Tribunal stated that no demand can be sustained against a job worker where inputs or processed goods are returned to the principal manufacturer under the rule, and the demand, interest and penalties were set aside. en-us Wed, 23 Mar 2011 00:00:00 +0530 Thu, 25 Jul 2013 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209248 Rule 4(5)(a) of the CENVAT Credit Rules, 2001 protected a job worker returning processed fabrics to the principal manufacturer under job work challans. The absence of coverage under Notification No. 214/86-CE did not create duty liability because the rule operated independently of that notification and was treated as pari materia with Rule 57F(4) of the Central Excise Rules. Applying its earlier decisions, the Tribunal stated that no demand can be sustained against a job worker where inputs or processed goods are returned to the principal manufacturer under the rule, and the demand, interest and penalties were set aside. Case-Laws Central Excise Wed, 23 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209248