https://www.taxtmi.com/caselaws?id=155684 Captive consumption exemption and revenue neutrality defeated the differential duty demand on CPS-DFA cleared in a job-work arrangement, as the goods were used in soap manufacture and credit was available on duty paid. The valuation dispute on DFA transferred to HLL was accepted in principle because by-product sale values appeared to affect DFA value, but the actual undervaluation and provisional-assessment adjustments required fresh quantification by the original authority. On by-products other than CPS, credit availability to buyers did not by itself negate duty liability, but extended limitation and penalty were rejected, and the quantification was found unsatisfactory because the department had averaged different products and relied on an incomplete sales assumption. en-us Mon, 07 Dec 2009 00:00:00 +0530 Fri, 06 Sep 2013 15:52:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155684 Captive consumption exemption and revenue neutrality defeated the differential duty demand on CPS-DFA cleared in a job-work arrangement, as the goods were used in soap manufacture and credit was available on duty paid. The valuation dispute on DFA transferred to HLL was accepted in principle because by-product sale values appeared to affect DFA value, but the actual undervaluation and provisional-assessment adjustments required fresh quantification by the original authority. On by-products other than CPS, credit availability to buyers did not by itself negate duty liability, but extended limitation and penalty were rejected, and the quantification was found unsatisfactory because the department had averaged different products and relied on an incomplete sales assumption. Case-Laws Central Excise Mon, 07 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155684