https://www.taxtmi.com/caselaws?id=261344 Job-work clearances returned to the principal manufacturer were held to present a prima facie case against inclusion of the value of materials supplied under job-work challans. The appellants processed goods received from principal manufacturers, paid duty on the value addition, and returned the goods after carbon lining. As the goods were not sold to third parties, the job-work procedure was followed, and the Revenue did not dispute the nature of the activity, the cited Tribunal principle on Rule 10(a) was applied to hold that it did not govern such a job worker. Waiver of predeposit and stay of recovery were therefore granted. en-us Wed, 24 Jun 2015 00:00:00 +0530 Thu, 09 Jul 2015 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261344 Job-work clearances returned to the principal manufacturer were held to present a prima facie case against inclusion of the value of materials supplied under job-work challans. The appellants processed goods received from principal manufacturers, paid duty on the value addition, and returned the goods after carbon lining. As the goods were not sold to third parties, the job-work procedure was followed, and the Revenue did not dispute the nature of the activity, the cited Tribunal principle on Rule 10(a) was applied to hold that it did not govern such a job worker. Waiver of predeposit and stay of recovery were therefore granted. Case-Laws Central Excise Wed, 24 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261344