https://www.taxtmi.com/caselaws?id=246141 Goods manufactured in an assessee's factory from its own raw materials cannot be cleared under job work challans, because the job work procedure and its record-keeping requirements apply only to job work receipts and not to self-manufactured finished goods. The assessee must account for such production in the statutory records and discharge duty in the manner applicable to its own manufacture. Revenue neutrality was rejected on the facts as inapplicable, and the cited authorities were treated as distinguishable. The result stated in the text is that duty demand and penalty were sustained. en-us Fri, 04 Apr 2014 00:00:00 +0530 Sat, 15 Nov 2014 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246141 Goods manufactured in an assessee's factory from its own raw materials cannot be cleared under job work challans, because the job work procedure and its record-keeping requirements apply only to job work receipts and not to self-manufactured finished goods. The assessee must account for such production in the statutory records and discharge duty in the manner applicable to its own manufacture. Revenue neutrality was rejected on the facts as inapplicable, and the cited authorities were treated as distinguishable. The result stated in the text is that duty demand and penalty were sustained. Case-Laws Central Excise Fri, 04 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246141