https://www.taxtmi.com/caselaws?id=118408 Rule 4(5)(a) of the Cenvat Credit Rules, 2002 allows inputs or partly processed goods to be sent to a job worker for further processing, and duty liability in that arrangement rests on the raw material supplier rather than the job worker. Non-compliance with Notification No. 214/86 by the supplier did not justify fastening duty on the job worker, so the demand was unsustainable. Para 3A(b) of Notification No. 8/2003-C.E. excludes clearances bearing another person's brand name from SSI aggregation where applicable. Goods cleared under the supplier's brand name were therefore not includible in the assessee's aggregate value, and the related duty demand, interest, and penalty could not survive. en-us Thu, 01 Jun 2006 00:00:00 +0530 Fri, 23 Feb 2024 20:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118408 Rule 4(5)(a) of the Cenvat Credit Rules, 2002 allows inputs or partly processed goods to be sent to a job worker for further processing, and duty liability in that arrangement rests on the raw material supplier rather than the job worker. Non-compliance with Notification No. 214/86 by the supplier did not justify fastening duty on the job worker, so the demand was unsustainable. Para 3A(b) of Notification No. 8/2003-C.E. excludes clearances bearing another person's brand name from SSI aggregation where applicable. Goods cleared under the supplier's brand name were therefore not includible in the assessee's aggregate value, and the related duty demand, interest, and penalty could not survive. Case-Laws Central Excise Thu, 01 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118408