https://www.taxtmi.com/caselaws?id=267229 The Tribunal upheld the interpretation that the job worker was not required to pay duty when sending processed goods back to the principal manufacturer under Rule 57F(4) of the Central Excise Rules and Rule 4(5)(a) of the Cenvat Credit Rules. It clarified that duty liability lies with the manufacturer, not the job worker, and allowed the appeal, setting aside the impugned order and restoring the adjudication order. The Tribunal's decision affirmed the legal validity of the Adjudicating Authority's decision and provided clarity on duty payment responsibilities in job work scenarios. en-us Mon, 27 Jul 2015 00:00:00 +0530 Thu, 04 Feb 2016 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267229 The Tribunal upheld the interpretation that the job worker was not required to pay duty when sending processed goods back to the principal manufacturer under Rule 57F(4) of the Central Excise Rules and Rule 4(5)(a) of the Cenvat Credit Rules. It clarified that duty liability lies with the manufacturer, not the job worker, and allowed the appeal, setting aside the impugned order and restoring the adjudication order. The Tribunal's decision affirmed the legal validity of the Adjudicating Authority's decision and provided clarity on duty payment responsibilities in job work scenarios. Case-Laws Central Excise Mon, 27 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267229