https://www.taxtmi.com/caselaws?id=212671 Duty demands on job-work clearances cannot be confirmed on a ground different from that alleged in the show-cause notice. Where the notice alleged exclusion of the job worker's own input costs but adjudication relied on exclusion of raw-material value supplied by the principal manufacturer, the demand is unsustainable. Rule 57CC liability does not arise merely from dutiable and exempted clearances where no Modvat credit was availed on relevant inputs. In a Rule 57F(2) job-work arrangement, the job worker is not liable for duty on inputs supplied by the principal manufacturer; consequential interest and penalties also fail. en-us Thu, 30 Jun 2011 00:00:00 +0530 Thu, 17 Jan 2013 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212671 Duty demands on job-work clearances cannot be confirmed on a ground different from that alleged in the show-cause notice. Where the notice alleged exclusion of the job worker's own input costs but adjudication relied on exclusion of raw-material value supplied by the principal manufacturer, the demand is unsustainable. Rule 57CC liability does not arise merely from dutiable and exempted clearances where no Modvat credit was availed on relevant inputs. In a Rule 57F(2) job-work arrangement, the job worker is not liable for duty on inputs supplied by the principal manufacturer; consequential interest and penalties also fail. Case-Laws Central Excise Thu, 30 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212671