https://www.taxtmi.com/caselaws?id=267558 Goods manufactured on job work under Notification No. 214/86-C.E. were not treated as exempted goods for purposes of Rule 57CC because the principal manufacturer retained duty liability on the final product or on removal of the job-work goods as such. On that basis, the 8% payment requirement under Rule 57CC was held inapplicable to such clearances, and the refund rejection was unsustainable. The note relies on earlier Tribunal views applying the same principle and distinguishes contrary decisions as not covering the question whether Rule 57CC could be invoked at all in this job-work setting. en-us Thu, 04 Jun 2015 00:00:00 +0530 Mon, 09 Nov 2015 15:19:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267558 Goods manufactured on job work under Notification No. 214/86-C.E. were not treated as exempted goods for purposes of Rule 57CC because the principal manufacturer retained duty liability on the final product or on removal of the job-work goods as such. On that basis, the 8% payment requirement under Rule 57CC was held inapplicable to such clearances, and the refund rejection was unsustainable. The note relies on earlier Tribunal views applying the same principle and distinguishes contrary decisions as not covering the question whether Rule 57CC could be invoked at all in this job-work setting. Case-Laws Central Excise Thu, 04 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267558