https://www.taxtmi.com/caselaws?id=50278 Rule 57F(4) of the Central Excise Rules, 1944 permits a principal manufacturer to remove inputs or partly processed inputs for specified processing outside the factory and their return within the prescribed time. On this construction, the sub-rule does not itself create a central excise duty liability in the hands of the job worker when processed fabrics are returned after heat setting and stentering. The provision contemplates duty, where applicable, at the stage of subsequent home consumption by the principal manufacturer, supporting the view that the same goods are not meant to suffer duty twice. Reliance on Notification No. 214/86-C.E. and Rule 57F(2) decisions was treated as inapposite. en-us Fri, 14 Jan 2000 00:00:00 +0530 Fri, 20 Aug 2010 17:26:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50278 Rule 57F(4) of the Central Excise Rules, 1944 permits a principal manufacturer to remove inputs or partly processed inputs for specified processing outside the factory and their return within the prescribed time. On this construction, the sub-rule does not itself create a central excise duty liability in the hands of the job worker when processed fabrics are returned after heat setting and stentering. The provision contemplates duty, where applicable, at the stage of subsequent home consumption by the principal manufacturer, supporting the view that the same goods are not meant to suffer duty twice. Reliance on Notification No. 214/86-C.E. and Rule 57F(2) decisions was treated as inapposite. Case-Laws Central Excise Fri, 14 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50278