https://www.taxtmi.com/caselaws?id=265865 Duty liability on goods manufactured through a job worker must be examined in the hands of the actual manufacturer, and the downstream manufacturer cannot be denied exemption merely because duty on the ingots was separately in issue. The text states that Notification No. 7/97-CE remained available for bars and rods made from ingots received from a job worker where the inputs had undergone duty, and non-payment of duty by the job worker did not by itself fasten liability on the finished goods manufacturer. It also notes a limited remand for fresh determination of the job worker's assessable value and duty liability, including consideration of Notifications No. 214/86-CE and No. 7/97-CE after hearing and a speaking order. en-us Thu, 30 Apr 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265865 Duty liability on goods manufactured through a job worker must be examined in the hands of the actual manufacturer, and the downstream manufacturer cannot be denied exemption merely because duty on the ingots was separately in issue. The text states that Notification No. 7/97-CE remained available for bars and rods made from ingots received from a job worker where the inputs had undergone duty, and non-payment of duty by the job worker did not by itself fasten liability on the finished goods manufacturer. It also notes a limited remand for fresh determination of the job worker's assessable value and duty liability, including consideration of Notifications No. 214/86-CE and No. 7/97-CE after hearing and a speaking order. Case-Laws Central Excise Thu, 30 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265865