https://www.taxtmi.com/caselaws?id=116505 Processed goods received from a principal manufacturer for job work and returned after processing do not attract duty liability on the job worker; the liability rests with the principal manufacturer. The record showed that the principal manufacturer had not been proceeded against and there was no clear material on whether duty had been discharged by it, so the Revenue could not succeed on the job-work basis. The exact tariff classification was not material on these facts and did not justify interference with the order under challenge. en-us Mon, 22 Aug 2005 00:00:00 +0530 Wed, 13 Jun 2012 11:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116505 Processed goods received from a principal manufacturer for job work and returned after processing do not attract duty liability on the job worker; the liability rests with the principal manufacturer. The record showed that the principal manufacturer had not been proceeded against and there was no clear material on whether duty had been discharged by it, so the Revenue could not succeed on the job-work basis. The exact tariff classification was not material on these facts and did not justify interference with the order under challenge. Case-Laws Central Excise Mon, 22 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116505