2000 (8) TMI 158
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....m, Member (T)]. - In this appeal filed by the Revenue, the Order-in-Appeal dated 30-9-1999 passed by the Commissioner of Central Excise (Appeals), Jaipur is under challenge. The Commissioner has passed the order as under :- "I have gone through the case. The provisions of Rule 57 F(4) are clearly independent and self-contained Notification No. 214/86-C.E., dated 25-3-86 is also an independent n....
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....ed as per Rule 57F (3) of the Central Excise Rules. They were doing the processes of bleaching and mercerising on job work basis and were clearing the same from their factory without payment of excise duty leviable thereon. 4. Shri K.K. Anand, Advocate appearing for the respondents submits that all the goods bleached and mercerised were received from their Principal Unit No. I and after bleachi....
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....rs availed the credit or inputs used for job-work done by them under the provisions of Rule 57F(4) of the Central Excises Rules, 1944. 2. Under the provisions of Rule 57F(4), manufacturer can get the job work done on his inputs or on partially processed inputs in terms of the provisions of Rule 57F of the Central Excise Rules, 1944. In such cases duty liability is required to be discharged by t....
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