https://www.taxtmi.com/caselaws?id=267558 Job-work goods cleared under Notification No. 214/86-C.E. cannot be treated as exempted goods for Rule 57CC of the Central Excise Rules, 1944, where the principal manufacturer remains liable for duty on the final product or on removal of the goods as such. Rule 57CC therefore does not require payment based on the value of such job-work clearances. On this basis, rejection of the refund claim was unsustainable, and relief was granted to the assessee. 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 Job-work goods cleared under Notification No. 214/86-C.E. cannot be treated as exempted goods for Rule 57CC of the Central Excise Rules, 1944, where the principal manufacturer remains liable for duty on the final product or on removal of the goods as such. Rule 57CC therefore does not require payment based on the value of such job-work clearances. On this basis, rejection of the refund claim was unsustainable, and relief was granted to the assessee. Case-Laws Central Excise Thu, 04 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267558