https://www.taxtmi.com/caselaws?id=4163 Central excise duty on goods produced under a genuine job-work arrangement rests with the supplier of raw materials or principal manufacturer, where the job worker processes supplied inputs and returns or clears the goods on the supplier's directions. Describing the arrangement as principal-to-principal does not by itself shift liability to the job worker. Job-work exemption conditions require compliance by the input supplier; where exemption is unavailable, duty remains the supplier's obligation. The extended limitation period cannot apply where periodic declarations, small-scale exemption claims and audits disclosed the activity, absent suppression of facts with intent to evade duty. Consequently, related interest and penalties cannot survive when the underlying duty demand fails. en-us Mon, 08 Oct 2007 00:00:00 +0530 Tue, 27 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4163 Central excise duty on goods produced under a genuine job-work arrangement rests with the supplier of raw materials or principal manufacturer, where the job worker processes supplied inputs and returns or clears the goods on the supplier's directions. Describing the arrangement as principal-to-principal does not by itself shift liability to the job worker. Job-work exemption conditions require compliance by the input supplier; where exemption is unavailable, duty remains the supplier's obligation. The extended limitation period cannot apply where periodic declarations, small-scale exemption claims and audits disclosed the activity, absent suppression of facts with intent to evade duty. Consequently, related interest and penalties cannot survive when the underlying duty demand fails. Case-Laws Central Excise Mon, 08 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4163