Once, there was no duty on the final goods cleared no question ...
Appellant ineligible for exemption due to no duty on final goods; Notification No. 214/86 conditions unmet.
February 20, 2019
Case Laws Central Excise AT
Once, there was no duty on the final goods cleared no question of any exemption available qua the goods manufactured in factory as a job work arises. Therefore, appellant is also not qualifying the remaining two conditions of the N/N. 214/86.
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