https://www.taxtmi.com/caselaws?id=94047 Where master batches were physically manufactured by a job worker using materials supplied by the assessee, the supplier could not be treated as the manufacturer merely because the challans referred to the job-work procedure. The exemption arrangement under Notification No. 214/86-C.E. operated within the Modvat framework and depended on the supplier's undertaking for duty liability on the finished product. Once the assessee discontinued Modvat and informed the department, the earlier declaration ceased to apply for the relevant period. Accordingly, duty demand and penalty were unsustainable, and no liability attached to the supplier as manufacturer. en-us Sat, 02 Sep 2000 00:00:00 +0530 Fri, 18 Nov 2011 17:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94047 Where master batches were physically manufactured by a job worker using materials supplied by the assessee, the supplier could not be treated as the manufacturer merely because the challans referred to the job-work procedure. The exemption arrangement under Notification No. 214/86-C.E. operated within the Modvat framework and depended on the supplier's undertaking for duty liability on the finished product. Once the assessee discontinued Modvat and informed the department, the earlier declaration ceased to apply for the relevant period. Accordingly, duty demand and penalty were unsustainable, and no liability attached to the supplier as manufacturer. Case-Laws Central Excise Sat, 02 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94047