https://www.taxtmi.com/caselaws?id=245747 Exemption for a job worker under Notification No. 214/86-C.E. was available only on strict compliance with its conditions, including proof that the finished goods suffered duty and that the final manufacturer discharged the duty liability. The record did not establish such compliance, so the exemption could not be extended on the basis of claimed practice or unsupported assertions. A later circular placing duty liability on the final manufacturer in job-work situations was subordinate to the notification and could not be applied retrospectively to an earlier period. The demand against the job worker was therefore upheld and the order denying exemption was sustained. en-us Thu, 15 Sep 2011 00:00:00 +0530 Sat, 05 Apr 2014 18:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245747 Exemption for a job worker under Notification No. 214/86-C.E. was available only on strict compliance with its conditions, including proof that the finished goods suffered duty and that the final manufacturer discharged the duty liability. The record did not establish such compliance, so the exemption could not be extended on the basis of claimed practice or unsupported assertions. A later circular placing duty liability on the final manufacturer in job-work situations was subordinate to the notification and could not be applied retrospectively to an earlier period. The demand against the job worker was therefore upheld and the order denying exemption was sustained. Case-Laws Central Excise Thu, 15 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245747