https://www.taxtmi.com/caselaws?id=113081 The Tribunal upheld the Collector's decision that the assessee was entitled to exemption benefits under specific notifications for Central Excise Duty. It ruled that job workers are considered manufacturers and entitled to exemptions unless proven otherwise. The Tribunal dismissed the Revenue's appeals, emphasizing the need for evidence to disprove job worker status. Additionally, the Tribunal remanded time-barred refund claims for fresh assessment, stressing the importance of proper evidence presentation in such cases. en-us Tue, 29 Oct 1991 00:00:00 +0530 Thu, 03 May 2012 16:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113081 The Tribunal upheld the Collector's decision that the assessee was entitled to exemption benefits under specific notifications for Central Excise Duty. It ruled that job workers are considered manufacturers and entitled to exemptions unless proven otherwise. The Tribunal dismissed the Revenue's appeals, emphasizing the need for evidence to disprove job worker status. Additionally, the Tribunal remanded time-barred refund claims for fresh assessment, stressing the importance of proper evidence presentation in such cases. Case-Laws Central Excise Tue, 29 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113081