https://www.taxtmi.com/caselaws?id=124799 Duty demand on job-work conversion of coils into sheets was not sustainable because it rested on Board circulars that had already been withdrawn or quashed following earlier judicial decisions. The Tribunal noted that the circular forming the basis of the demand had ceased to operate and that the revenue's challenge to the adverse High Court view had failed. On that footing, the alleged manufacture basis could not support the demand, and the revenue's appeal was dismissed. en-us Wed, 10 Sep 2008 00:00:00 +0530 Sat, 13 Oct 2012 13:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124799 Duty demand on job-work conversion of coils into sheets was not sustainable because it rested on Board circulars that had already been withdrawn or quashed following earlier judicial decisions. The Tribunal noted that the circular forming the basis of the demand had ceased to operate and that the revenue's challenge to the adverse High Court view had failed. On that footing, the alleged manufacture basis could not support the demand, and the revenue's appeal was dismissed. Case-Laws Central Excise Wed, 10 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124799