https://www.taxtmi.com/caselaws?id=52941 Rule 57F must be read harmoniously in job-work cases: where inputs sent out are received back in full, the provision governing non-receipt within the prescribed period does not apply merely because the return was delayed. CESTAT held that rule 57F(11) could not be used to deny credit or impose penalty on those facts, because rule 57F(6) governed full receipt back of the inputs. The credit was therefore admissible and the demand and penalty were unsustainable. en-us Fri, 30 Apr 2004 00:00:00 +0530 Fri, 08 Oct 2010 16:12:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52941 Rule 57F must be read harmoniously in job-work cases: where inputs sent out are received back in full, the provision governing non-receipt within the prescribed period does not apply merely because the return was delayed. CESTAT held that rule 57F(11) could not be used to deny credit or impose penalty on those facts, because rule 57F(6) governed full receipt back of the inputs. The credit was therefore admissible and the demand and penalty were unsustainable. Case-Laws Central Excise Fri, 30 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52941