https://www.taxtmi.com/caselaws?id=115510 A disrupted job-work arrangement under Rule 57F led to the intermediate soluble glass being treated as cleared for home consumption by the principal manufacturer, making differential duty payable at the tariff rate because the manufacturer was not an SSI unit. The demand, however, had to be re-quantified after allowing statutory abatement under Section 4(4)(d)(ii). Independent job workers were entitled to utilise Modvat credit on their own inputs for duty payment, so their credit use was not irregular and the penalties based on that premise could not stand. The principal manufacturer's liability was therefore sustained only with re-quantification, while the job workers succeeded on the credit and penalty issues. en-us Tue, 12 Jul 2005 00:00:00 +0530 Wed, 30 May 2012 15:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115510 A disrupted job-work arrangement under Rule 57F led to the intermediate soluble glass being treated as cleared for home consumption by the principal manufacturer, making differential duty payable at the tariff rate because the manufacturer was not an SSI unit. The demand, however, had to be re-quantified after allowing statutory abatement under Section 4(4)(d)(ii). Independent job workers were entitled to utilise Modvat credit on their own inputs for duty payment, so their credit use was not irregular and the penalties based on that premise could not stand. The principal manufacturer's liability was therefore sustained only with re-quantification, while the job workers succeeded on the credit and penalty issues. Case-Laws Central Excise Tue, 12 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115510