https://www.taxtmi.com/caselaws?id=328069 Grey fabric made from duty-paid yarn and sent to job workers for further processing was treated as intermediate goods under Rule 16B of the Central Excise Rules, 2002, in line with earlier Tribunal decisions. On that basis, the contrary view in the impugned order could not be sustained, because the job work procedure remained applicable to the processed grey fabric returned for export clearance on payment of duty. Once intermediate-goods treatment was accepted, the basis for demanding differential duty and imposing penalty ceased to exist. The assessee's appeals were allowed and the Revenue's appeals were rejected. en-us Mon, 02 May 2016 00:00:00 +0530 Wed, 25 May 2016 08:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328069 Grey fabric made from duty-paid yarn and sent to job workers for further processing was treated as intermediate goods under Rule 16B of the Central Excise Rules, 2002, in line with earlier Tribunal decisions. On that basis, the contrary view in the impugned order could not be sustained, because the job work procedure remained applicable to the processed grey fabric returned for export clearance on payment of duty. Once intermediate-goods treatment was accepted, the basis for demanding differential duty and imposing penalty ceased to exist. The assessee's appeals were allowed and the Revenue's appeals were rejected. Case-Laws Central Excise Mon, 02 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328069