https://www.taxtmi.com/caselaws?id=202629 Notification No. 214/86 was treated as an exemption mechanism that shifts the time of duty payment and permits the principal manufacturer to discharge duty instead of the job worker. In the interim stay context, the assessee's credit on inputs and the job worker's duty payment were both found to have gone to the Government account, so the allegation of double benefit was not sustainable at that stage. A prima facie case was therefore made out, justifying waiver of pre-deposit and stay of recovery. en-us Thu, 19 Aug 2010 00:00:00 +0530 Fri, 08 Apr 2011 07:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202629 Notification No. 214/86 was treated as an exemption mechanism that shifts the time of duty payment and permits the principal manufacturer to discharge duty instead of the job worker. In the interim stay context, the assessee's credit on inputs and the job worker's duty payment were both found to have gone to the Government account, so the allegation of double benefit was not sustainable at that stage. A prima facie case was therefore made out, justifying waiver of pre-deposit and stay of recovery. Case-Laws Central Excise Thu, 19 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202629