https://www.taxtmi.com/caselaws?id=208313 Job-worked goods cleared to the principal manufacturer are not treated as exempted goods for Rule 57C where the principal later clears the final product on payment of duty. The Tribunal noted that later decisions support this legal position and found that the impugned order had proceeded on a different footing. Because the factual position needed verification against the correct law, the matter was sent back for fresh adjudication by the Commissioner. The demand was therefore not finally determined on merits, and reconsideration was directed in light of the applicable legal position and facts. en-us Thu, 17 Nov 2011 00:00:00 +0530 Fri, 06 Jan 2012 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208313 Job-worked goods cleared to the principal manufacturer are not treated as exempted goods for Rule 57C where the principal later clears the final product on payment of duty. The Tribunal noted that later decisions support this legal position and found that the impugned order had proceeded on a different footing. Because the factual position needed verification against the correct law, the matter was sent back for fresh adjudication by the Commissioner. The demand was therefore not finally determined on merits, and reconsideration was directed in light of the applicable legal position and facts. Case-Laws Central Excise Thu, 17 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208313