https://www.taxtmi.com/caselaws?id=49932 Job-work clearances qualified for exemption under Notification No. 214/86-C.E. only on strict compliance with its conditions, including the supplier's undertaking and evidence that the goods were used in final manufacture. The record did not show that the raw materials were supplied under that notification; the challans only reflected movement under Rule 57F(2) of the Central Excise Rules, 1944. The earlier remand did not permit disregard of the notification conditions, and the duty liability structure under the notification did not shift to the raw-material supplier. The finding that the goods were excisable and that clearances exceeded the limit under Notification No. 1/93-C.E. was maintained, with duty sustained and penalties reduced. en-us Mon, 03 Jul 2000 00:00:00 +0530 Wed, 18 Aug 2010 14:42:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49932 Job-work clearances qualified for exemption under Notification No. 214/86-C.E. only on strict compliance with its conditions, including the supplier's undertaking and evidence that the goods were used in final manufacture. The record did not show that the raw materials were supplied under that notification; the challans only reflected movement under Rule 57F(2) of the Central Excise Rules, 1944. The earlier remand did not permit disregard of the notification conditions, and the duty liability structure under the notification did not shift to the raw-material supplier. The finding that the goods were excisable and that clearances exceeded the limit under Notification No. 1/93-C.E. was maintained, with duty sustained and penalties reduced. Case-Laws Central Excise Mon, 03 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49932