https://www.taxtmi.com/caselaws?id=4266 Intermediate goods processed by job workers for exempt final products do not attract duty liability for the principal manufacturer where inputs were sent without availing Modvat credit. The job-work exemption under Notification No. 214/86-C.E. was inapplicable because the final products were exempt, but that inapplicability did not make the manufacturer liable for duty on the processed materials, even if otherwise excisable. The distinction from Rule 57F of the Central Excise Rules, 1944 was material: that rule concerned movement of duty-credit inputs, unlike goods sent for processing without input-credit availment. The duty demand against the manufacturer was therefore unsustainable. en-us Tue, 22 Jan 2008 00:00:00 +0530 Mon, 23 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4266 Intermediate goods processed by job workers for exempt final products do not attract duty liability for the principal manufacturer where inputs were sent without availing Modvat credit. The job-work exemption under Notification No. 214/86-C.E. was inapplicable because the final products were exempt, but that inapplicability did not make the manufacturer liable for duty on the processed materials, even if otherwise excisable. The distinction from Rule 57F of the Central Excise Rules, 1944 was material: that rule concerned movement of duty-credit inputs, unlike goods sent for processing without input-credit availment. The duty demand against the manufacturer was therefore unsustainable. Case-Laws Central Excise Tue, 22 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4266