https://www.taxtmi.com/caselaws?id=388704 Exemption under Notification No. 214/86-CE in a job work arrangement depends on substantive compliance, namely that the job-worked goods are used by the principal manufacturer in the manufacture of final products and that those final products are cleared on payment of duty for home consumption or under bond for export. Non-filing of the principal manufacturer's undertaking is a procedural lapse and, by itself, is not sufficient to deny the exemption. Where the record does not verify the affidavits or the nature of the principal manufacturer's clearances, factual reconsideration is required and the matter may be remanded for limited verification. en-us Tue, 19 Nov 2019 00:00:00 +0530 Thu, 21 Nov 2019 11:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388704 Exemption under Notification No. 214/86-CE in a job work arrangement depends on substantive compliance, namely that the job-worked goods are used by the principal manufacturer in the manufacture of final products and that those final products are cleared on payment of duty for home consumption or under bond for export. Non-filing of the principal manufacturer's undertaking is a procedural lapse and, by itself, is not sufficient to deny the exemption. Where the record does not verify the affidavits or the nature of the principal manufacturer's clearances, factual reconsideration is required and the matter may be remanded for limited verification. Case-Laws Central Excise Tue, 19 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388704