https://www.taxtmi.com/caselaws?id=338780 A job-work arrangement supported by challans, statements and a Chartered Accountant's certificate required factual verification before any duty demand on intermediate goods could be sustained. The text states that, under Rule 57F(2)/(4) of the Central Excise Rules, 1944 and Notification No. 214/86-CE, procedural lapses in movement formalities do not by themselves defeat a permissible job-work chain if the movement of semi-processed goods, return of processed goods and final duty payment can be correlated on record. The matter was therefore remanded for fresh verification, with the adjudication set aside and no final affirmation of duty on merits. en-us Thu, 05 Jan 2017 00:00:00 +0530 Mon, 06 Feb 2017 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338780 A job-work arrangement supported by challans, statements and a Chartered Accountant's certificate required factual verification before any duty demand on intermediate goods could be sustained. The text states that, under Rule 57F(2)/(4) of the Central Excise Rules, 1944 and Notification No. 214/86-CE, procedural lapses in movement formalities do not by themselves defeat a permissible job-work chain if the movement of semi-processed goods, return of processed goods and final duty payment can be correlated on record. The matter was therefore remanded for fresh verification, with the adjudication set aside and no final affirmation of duty on merits. Case-Laws Central Excise Thu, 05 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338780