https://www.taxtmi.com/caselaws?id=205110 Credit taken only on duty actually paid at each stage did not amount to impermissible double benefit in a job-work arrangement under Notification No. 214/86 dated 25-3-1986. The assessee had availed credit on the duty paid on plastic components cleared to the job worker and again on the duty paid on the painted goods returned under invoice. Because the job worker could either pay duty or clear the processed goods without duty under the notification, the mere movement of goods through job work did not create double credit where each credit matched actual duty paid. The demand and penalty were therefore treated as unsustainable. en-us Wed, 01 Dec 2010 00:00:00 +0530 Thu, 18 Aug 2011 05:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205110 Credit taken only on duty actually paid at each stage did not amount to impermissible double benefit in a job-work arrangement under Notification No. 214/86 dated 25-3-1986. The assessee had availed credit on the duty paid on plastic components cleared to the job worker and again on the duty paid on the painted goods returned under invoice. Because the job worker could either pay duty or clear the processed goods without duty under the notification, the mere movement of goods through job work did not create double credit where each credit matched actual duty paid. The demand and penalty were therefore treated as unsustainable. Case-Laws Central Excise Wed, 01 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205110