https://www.taxtmi.com/caselaws?id=267229 Fabrics sent to a job worker under challans for processing under the erstwhile Rule 57F(4), corresponding to Rule 4(5)(a) of the Cenvat Credit Rules, 2002, were treated as inputs or semi-processed goods that could move without duty for job work. The principal manufacturer used the returned goods in final products and discharged duty on clearance, supporting the view that duty liability attached to the principal manufacturer rather than the job worker. The arrangement was also revenue neutral because any duty paid by the job worker would only have been available as credit to the principal manufacturer. The demand against the job worker was therefore not sustainable. 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 Fabrics sent to a job worker under challans for processing under the erstwhile Rule 57F(4), corresponding to Rule 4(5)(a) of the Cenvat Credit Rules, 2002, were treated as inputs or semi-processed goods that could move without duty for job work. The principal manufacturer used the returned goods in final products and discharged duty on clearance, supporting the view that duty liability attached to the principal manufacturer rather than the job worker. The arrangement was also revenue neutral because any duty paid by the job worker would only have been available as credit to the principal manufacturer. The demand against the job worker was therefore not sustainable. Case-Laws Central Excise Mon, 27 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267229