https://www.taxtmi.com/caselaws?id=331869 Where a loan licence holder supplies raw material and specifications but the job worker carries out the manufacturing process in its factory, the job worker is treated as the manufacturer for excise purposes. Duty is payable on the value at which the job worker clears the goods to the loan licence holder. The Tribunal followed its earlier decisions on this arrangement and noted that the position had been affirmed by the Supreme Court, bringing the issue to finality. On that basis, the demand against the assessee did not succeed and the order in its favour was sustained. en-us Thu, 19 May 2016 00:00:00 +0530 Sun, 04 Sep 2016 19:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331869 Where a loan licence holder supplies raw material and specifications but the job worker carries out the manufacturing process in its factory, the job worker is treated as the manufacturer for excise purposes. Duty is payable on the value at which the job worker clears the goods to the loan licence holder. The Tribunal followed its earlier decisions on this arrangement and noted that the position had been affirmed by the Supreme Court, bringing the issue to finality. On that basis, the demand against the assessee did not succeed and the order in its favour was sustained. Case-Laws Central Excise Thu, 19 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331869