https://www.taxtmi.com/caselaws?id=202671 Entitlement to higher notional credit under Rule 57-B in a job-work arrangement could not be decided because the authorities had not examined whether raw materials were transferred to job workers, whether credit could be taken on inputs already purchased by the principal manufacturer, or whether duty arose on returned goods. Those unanswered factual and legal issues meant the Tribunal's order was unsustainable. The Bombay High Court quashed the order and remanded the matter for fresh adjudication in accordance with law. en-us Wed, 13 Oct 2010 00:00:00 +0530 Thu, 12 May 2011 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202671 Entitlement to higher notional credit under Rule 57-B in a job-work arrangement could not be decided because the authorities had not examined whether raw materials were transferred to job workers, whether credit could be taken on inputs already purchased by the principal manufacturer, or whether duty arose on returned goods. Those unanswered factual and legal issues meant the Tribunal's order was unsustainable. The Bombay High Court quashed the order and remanded the matter for fresh adjudication in accordance with law. Case-Laws Central Excise Wed, 13 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202671