https://www.taxtmi.com/caselaws?id=125931 Under the job-work return-and-credit mechanism, duty could not be fastened on the job worker merely because the processed goods were outside Notification No. 214/86-C.E. The Tribunal held that the Revenue's authorities were distinguishable, since they did not displace the line of decisions treating the principal manufacturer as responsible under the statutory scheme, with separate credit consequences if goods are not returned in time. On that basis, the demand and penalty on the job worker were unsustainable and consequential relief followed. en-us Fri, 05 Jun 2009 00:00:00 +0530 Thu, 13 Jul 2017 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125931 Under the job-work return-and-credit mechanism, duty could not be fastened on the job worker merely because the processed goods were outside Notification No. 214/86-C.E. The Tribunal held that the Revenue's authorities were distinguishable, since they did not displace the line of decisions treating the principal manufacturer as responsible under the statutory scheme, with separate credit consequences if goods are not returned in time. On that basis, the demand and penalty on the job worker were unsustainable and consequential relief followed. Case-Laws Central Excise Fri, 05 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125931