https://www.taxtmi.com/caselaws?id=107072 Duty on inputs sent for job work is not sustainable where the inputs are not converted into final goods and the credit attributable to their removal has already been reversed under the governing procedure. The commentary distinguishes that position from ancillary consequences: balance credit may remain reversible, confiscation of goods may still be upheld, redemption fine may be maintained if not excessive, and rule-based penalties may survive, subject to moderation based on individual roles. It therefore explains that compliance with the prescribed credit-reversal mechanism can defeat a further duty demand, while related penal and confiscatory measures may continue where supported by the record. en-us Fri, 24 Aug 2001 00:00:00 +0530 Sat, 17 Mar 2012 14:24:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107072 Duty on inputs sent for job work is not sustainable where the inputs are not converted into final goods and the credit attributable to their removal has already been reversed under the governing procedure. The commentary distinguishes that position from ancillary consequences: balance credit may remain reversible, confiscation of goods may still be upheld, redemption fine may be maintained if not excessive, and rule-based penalties may survive, subject to moderation based on individual roles. It therefore explains that compliance with the prescribed credit-reversal mechanism can defeat a further duty demand, while related penal and confiscatory measures may continue where supported by the record. Case-Laws Central Excise Fri, 24 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107072