https://www.taxtmi.com/caselaws?id=3969 Removal of polyester texturised yarn from one unit to another for further processing under Rule 4(5)(a) of the Cenvat Credit Rules, 2004 remained permissible because the general job-work clearance provision was not amended to exclude polyester twisted yarn. The fact that Notification No. 26/2004 amended Notification No. 214/86-C.E. to exclude polyester filament yarn from the job-work facility did not, by itself, make clearances under Rule 4(5)(a) irregular. On that basis, confiscation and penalty based on the alleged irregular removal were held unsustainable, and the clearance was treated as valid. en-us Thu, 22 Nov 2007 00:00:00 +0530 Wed, 14 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3969 Removal of polyester texturised yarn from one unit to another for further processing under Rule 4(5)(a) of the Cenvat Credit Rules, 2004 remained permissible because the general job-work clearance provision was not amended to exclude polyester twisted yarn. The fact that Notification No. 26/2004 amended Notification No. 214/86-C.E. to exclude polyester filament yarn from the job-work facility did not, by itself, make clearances under Rule 4(5)(a) irregular. On that basis, confiscation and penalty based on the alleged irregular removal were held unsustainable, and the clearance was treated as valid. Case-Laws Central Excise Thu, 22 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3969