https://www.taxtmi.com/caselaws?id=109175 Duty could not be fastened on the principal supplier for winding wire manufactured by a job worker, because the exemption notification relied upon did not cover winding wire and expressly excluded it from the relevant entry. Non-payment of duty on electric motors used in exempt pumps did not mean the assessee had availed that notification for winding wire. Since the goods were manufactured by a job worker, any primary duty liability would lie on the job worker, not the assessee. The duty demand and penalty were therefore unsustainable, and the demand was set aside. en-us Fri, 23 Aug 2002 00:00:00 +0530 Fri, 06 Apr 2012 13:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109175 Duty could not be fastened on the principal supplier for winding wire manufactured by a job worker, because the exemption notification relied upon did not cover winding wire and expressly excluded it from the relevant entry. Non-payment of duty on electric motors used in exempt pumps did not mean the assessee had availed that notification for winding wire. Since the goods were manufactured by a job worker, any primary duty liability would lie on the job worker, not the assessee. The duty demand and penalty were therefore unsustainable, and the demand was set aside. Case-Laws Central Excise Fri, 23 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109175