https://www.taxtmi.com/caselaws?id=202195 Where polyester texturised yarn is processed on job work under the Cenvat framework and Notification No. 214/86-CE, duty cannot be fastened on the job worker merely because the process amounts to manufacture; following the prescribed job-work procedure keeps the demand unsustainable. For valuation, assessable value cannot be enhanced by adding notional profit unless the department establishes related-party influence, captive consumption in the relevant legal sense, or other legally sustainable undervaluation. On both issues, the duty demand and the notional profit addition were set aside, with consequential interest and penalties also failing. en-us Thu, 09 Sep 2010 00:00:00 +0530 Fri, 04 Mar 2011 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202195 Where polyester texturised yarn is processed on job work under the Cenvat framework and Notification No. 214/86-CE, duty cannot be fastened on the job worker merely because the process amounts to manufacture; following the prescribed job-work procedure keeps the demand unsustainable. For valuation, assessable value cannot be enhanced by adding notional profit unless the department establishes related-party influence, captive consumption in the relevant legal sense, or other legally sustainable undervaluation. On both issues, the duty demand and the notional profit addition were set aside, with consequential interest and penalties also failing. Case-Laws Central Excise Thu, 09 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202195