https://www.taxtmi.com/caselaws?id=209831 The Tribunal ruled in favor of the appellant, holding that the goods cleared under Notification No.214/86-CE were not exempted goods. It was established that the duty liability shifts from the job worker to the principal manufacturer in such cases. The Tribunal also confirmed the appellant's eligibility for availing credit for the job work activity, citing precedents and emphasizing the importance of ensuring no dispute arises regarding credit eligibility and duty payment. The impugned order demanding duty and imposing penalty was set aside, and the appeal was allowed in favor of the appellant. en-us Fri, 15 Apr 2011 00:00:00 +0530 Wed, 10 Jul 2013 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209831 The Tribunal ruled in favor of the appellant, holding that the goods cleared under Notification No.214/86-CE were not exempted goods. It was established that the duty liability shifts from the job worker to the principal manufacturer in such cases. The Tribunal also confirmed the appellant's eligibility for availing credit for the job work activity, citing precedents and emphasizing the importance of ensuring no dispute arises regarding credit eligibility and duty payment. The impugned order demanding duty and imposing penalty was set aside, and the appeal was allowed in favor of the appellant. Case-Laws Central Excise Fri, 15 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209831