https://www.taxtmi.com/caselaws?id=126698 Notification No. 214/86-C.E. was treated as applicable only where a job-worker is the manufacturer and the principal undertakes to discharge duty on the job-worker's behalf for dutiable final products. On the stated facts, the final goods were exempt footwear, no undertaking by the principal was shown, and liability could not be fastened merely because intermediates were sent to job-workers and job charges were paid. The text also notes that the exemption position under Notification No. 10/96-C.E. did not need separate determination once no demand survived against the job-workers. en-us Thu, 11 Jun 2009 00:00:00 +0530 Tue, 04 Dec 2012 17:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126698 Notification No. 214/86-C.E. was treated as applicable only where a job-worker is the manufacturer and the principal undertakes to discharge duty on the job-worker's behalf for dutiable final products. On the stated facts, the final goods were exempt footwear, no undertaking by the principal was shown, and liability could not be fastened merely because intermediates were sent to job-workers and job charges were paid. The text also notes that the exemption position under Notification No. 10/96-C.E. did not need separate determination once no demand survived against the job-workers. Case-Laws Central Excise Thu, 11 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126698