https://www.taxtmi.com/caselaws?id=124732 In job-work arrangements, inputs sent for processing must be fully reconciled against the processed goods, by-products and waste. Where by-products or waste are stated to have been cleared on payment of duty, that position must be verified before duty and penalty are determined. The Tribunal declined to examine fresh evidence about duty-paid clearance for the first time at the appellate stage, but found that denial of credit on processed goods admittedly received back could not stand without proper verification. The original and appellate orders were therefore set aside and the matter remanded for de novo consideration, with directions to reconcile the entire quantity and determine liability afresh. en-us Fri, 25 Jul 2008 00:00:00 +0530 Thu, 04 Oct 2012 17:02:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124732 In job-work arrangements, inputs sent for processing must be fully reconciled against the processed goods, by-products and waste. Where by-products or waste are stated to have been cleared on payment of duty, that position must be verified before duty and penalty are determined. The Tribunal declined to examine fresh evidence about duty-paid clearance for the first time at the appellate stage, but found that denial of credit on processed goods admittedly received back could not stand without proper verification. The original and appellate orders were therefore set aside and the matter remanded for de novo consideration, with directions to reconcile the entire quantity and determine liability afresh. Case-Laws Central Excise Fri, 25 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124732