https://www.taxtmi.com/caselaws?id=108240 Duty debited when inputs were sent for job work could be re-credited in RG-23A Part-II after the PLA debit, because the job-work credit mechanism required corresponding record entries. Delay in return of processed inputs, without an extension application, did not create a fresh duty liability on the same goods; the only consequence was that re-credit could not be taken if the conditions were not met. A second demand on goods already debited was therefore unsustainable. Penalty was also unwarranted, as the dispute involved a bona fide interpretative issue and no mala fide conduct was shown. en-us Fri, 02 Aug 2002 00:00:00 +0530 Fri, 30 Mar 2012 15:53:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108240 Duty debited when inputs were sent for job work could be re-credited in RG-23A Part-II after the PLA debit, because the job-work credit mechanism required corresponding record entries. Delay in return of processed inputs, without an extension application, did not create a fresh duty liability on the same goods; the only consequence was that re-credit could not be taken if the conditions were not met. A second demand on goods already debited was therefore unsustainable. Penalty was also unwarranted, as the dispute involved a bona fide interpretative issue and no mala fide conduct was shown. Case-Laws Central Excise Fri, 02 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108240