https://www.taxtmi.com/caselaws?id=122607 Intermediate manufacturers processing raw materials supplied free of cost by the final product manufacturer were not required to pay duty on the manufactured goods where no credit had been availed on the inputs and duty was paid only on job charges. Applying the Rule 57F procedure and the principle adopted in the Supreme Court ruling on similar facts, the duty demand was held unsustainable. The alternative of paying duty on the full value with credit available to the recipient manufacturer was noted, but the demand against the intermediate manufacturer was set aside. en-us Fri, 08 Jun 2007 00:00:00 +0530 Mon, 06 Nov 2017 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122607 Intermediate manufacturers processing raw materials supplied free of cost by the final product manufacturer were not required to pay duty on the manufactured goods where no credit had been availed on the inputs and duty was paid only on job charges. Applying the Rule 57F procedure and the principle adopted in the Supreme Court ruling on similar facts, the duty demand was held unsustainable. The alternative of paying duty on the full value with credit available to the recipient manufacturer was noted, but the demand against the intermediate manufacturer was set aside. Case-Laws Central Excise Fri, 08 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122607