https://www.taxtmi.com/caselaws?id=210402 An assessee that availed duty credit on inputs for goods manufactured through job workers could not escape duty on clearance of the finished goods by later reversing that credit. The credit taken under the job-work arrangement was intended to be adjusted against duty on the final product, and the earlier adoption of that procedure fixed the tax position. Because the job workers were SSI units enjoying exemption, the duty liability did not shift to them. The finished goods were treated as accessories liable to duty on clearance by the assessee, and the subsequent reversal of credit did not extinguish that liability. en-us Wed, 03 Aug 2011 00:00:00 +0530 Mon, 27 Feb 2012 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210402 An assessee that availed duty credit on inputs for goods manufactured through job workers could not escape duty on clearance of the finished goods by later reversing that credit. The credit taken under the job-work arrangement was intended to be adjusted against duty on the final product, and the earlier adoption of that procedure fixed the tax position. Because the job workers were SSI units enjoying exemption, the duty liability did not shift to them. The finished goods were treated as accessories liable to duty on clearance by the assessee, and the subsequent reversal of credit did not extinguish that liability. Case-Laws Central Excise Wed, 03 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210402