https://www.taxtmi.com/caselaws?id=371893 Job-work exemption under Notification No. 1/93 required compliance with the prescribed procedure for movement and clearance of goods under Rules 57F(2) and 57F(3). Failure to use prescribed challans or approved documents, coupled with insufficient records showing that customers accepted liability and accounted for all clearances, prevented availment of the exemption. The notification operated only within its specified categories and conditions; non-compliance with mandatory job-work procedures resulted in duty and penalty liability. en-us Mon, 10 Dec 2018 00:00:00 +0530 Fri, 14 Dec 2018 07:19:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371893 Job-work exemption under Notification No. 1/93 required compliance with the prescribed procedure for movement and clearance of goods under Rules 57F(2) and 57F(3). Failure to use prescribed challans or approved documents, coupled with insufficient records showing that customers accepted liability and accounted for all clearances, prevented availment of the exemption. The notification operated only within its specified categories and conditions; non-compliance with mandatory job-work procedures resulted in duty and penalty liability. Case-Laws Central Excise Mon, 10 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371893