TMI Blog2000 (8) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner 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 notification and self-contained. The benefit conferred under Rule 57 F(4) can not be curtailed by relying u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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 bleaching and mercerising, all the production was sent back to the same Unit No. I and nothing was disposed of for h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral 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 the manufacturer and not by the job workers. Accordingly job worker is not eligible to avail credit in such ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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