https://www.taxtmi.com/caselaws?id=96081 Duty cannot be sustained on tools, jigs and fixtures temporarily removed to job workers where the record does not establish their date of manufacture, prior exemption status, or that the movement constituted a fresh dutiable removal. The materials had earlier been used within the factory and were capable of repeated use, so the demand could not rest merely on the date of transfer to the job worker. The absence of findings on whether the outside activity was only an ancillary process connected with manufacture or amounted to full manufacture was fatal to the levy. As the duty demand failed, the connected penalty also could not be maintained. en-us Wed, 07 Mar 2001 00:00:00 +0530 Sat, 17 Dec 2011 11:24:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96081 Duty cannot be sustained on tools, jigs and fixtures temporarily removed to job workers where the record does not establish their date of manufacture, prior exemption status, or that the movement constituted a fresh dutiable removal. The materials had earlier been used within the factory and were capable of repeated use, so the demand could not rest merely on the date of transfer to the job worker. The absence of findings on whether the outside activity was only an ancillary process connected with manufacture or amounted to full manufacture was fatal to the levy. As the duty demand failed, the connected penalty also could not be maintained. Case-Laws Central Excise Wed, 07 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96081