https://www.taxtmi.com/caselaws?id=253642 No substantial question of law arose where the Tribunal's denial of job-work exemption rested on a factual finding that the assessee produced no evidence that the job-worked goods were used in manufacturing duty-paid goods. On that record, the exemption notification could not be applied. The later circular was also held inapplicable to the relevant period, and no retrospective benefit could be claimed from it. The challenge therefore involved settled facts rather than any arguable legal issue, and the denial of exemption was upheld. en-us Thu, 02 Feb 2012 00:00:00 +0530 Sat, 29 Nov 2014 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253642 No substantial question of law arose where the Tribunal's denial of job-work exemption rested on a factual finding that the assessee produced no evidence that the job-worked goods were used in manufacturing duty-paid goods. On that record, the exemption notification could not be applied. The later circular was also held inapplicable to the relevant period, and no retrospective benefit could be claimed from it. The challenge therefore involved settled facts rather than any arguable legal issue, and the denial of exemption was upheld. Case-Laws Central Excise Thu, 02 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253642