https://www.taxtmi.com/caselaws?id=49954 Goods sent for bleaching and mercerising on job work under Rule 57F(3) of the Central Excise Rules, 1944, when properly covered by challans and accounted for without diversion to home consumption, remain governed by that rule. Duty liability in such a arrangement lies with the principal manufacturer, and Modvat credit or the job work benefit cannot be denied by invoking Notification No. 214/86-C.E. to narrow the rule-based exemption. The departmental circular was also treated as consistent with this position, and the Revenue's challenge failed. en-us Fri, 18 Aug 2000 00:00:00 +0530 Wed, 18 Aug 2010 17:01:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49954 Goods sent for bleaching and mercerising on job work under Rule 57F(3) of the Central Excise Rules, 1944, when properly covered by challans and accounted for without diversion to home consumption, remain governed by that rule. Duty liability in such a arrangement lies with the principal manufacturer, and Modvat credit or the job work benefit cannot be denied by invoking Notification No. 214/86-C.E. to narrow the rule-based exemption. The departmental circular was also treated as consistent with this position, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 18 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49954