https://www.taxtmi.com/caselaws?id=77054 Where raw material is sent to a job worker under challans for processing and the finished goods are returned to the principal manufacturer, the job worker is not liable to pay central excise duty. The Court applied the settled position already upheld by the Supreme Court that duty liability rests with the final manufacturer, particularly where that manufacturer avails Modvat credit. On that basis, the reference was answered in favour of the assessee and against the Revenue. en-us Mon, 05 Apr 2010 00:00:00 +0530 Thu, 12 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77054 Where raw material is sent to a job worker under challans for processing and the finished goods are returned to the principal manufacturer, the job worker is not liable to pay central excise duty. The Court applied the settled position already upheld by the Supreme Court that duty liability rests with the final manufacturer, particularly where that manufacturer avails Modvat credit. On that basis, the reference was answered in favour of the assessee and against the Revenue. Case-Laws Central Excise Mon, 05 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77054