https://www.taxtmi.com/caselaws?id=371893 Exemption under Notification No. 1/93 for job-worked goods depended on strict compliance with the prescribed excise procedure under Rule 57F(2) and Rule 57F(3). The article states that where the required challans or approved documents were not used, and the record did not consistently show customer acceptance of liability and accounting for clearances, the exemption could not be claimed. Non-observance of the mandatory job-work movement and clearance procedure therefore disentitled the appellants from the benefit of the notification, and duty and penalty remained payable. 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 Exemption under Notification No. 1/93 for job-worked goods depended on strict compliance with the prescribed excise procedure under Rule 57F(2) and Rule 57F(3). The article states that where the required challans or approved documents were not used, and the record did not consistently show customer acceptance of liability and accounting for clearances, the exemption could not be claimed. Non-observance of the mandatory job-work movement and clearance procedure therefore disentitled the appellants from the benefit of the notification, and duty and penalty remained payable. Case-Laws Central Excise Mon, 10 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371893