https://www.taxtmi.com/caselaws?id=190381 In a job-work arrangement under Rule 57F(4) of the Central Excise Rules, 1944, excise duty liability attached to the principal manufacturer who supplied the inputs, not to the job worker who merely processed and returned the goods. The applicable departmental circular confirmed that the supplier of the inputs bore the duty burden in such cases. The principal manufacturer's failure to reverse the specified credit did not shift that liability to the job worker, because that obligation remained with the supplier. The demand against the job worker was therefore unsustainable, and the order dropping the demand was held to be correct in law. en-us Mon, 14 Sep 2015 00:00:00 +0530 Tue, 14 Feb 2017 08:46:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190381 In a job-work arrangement under Rule 57F(4) of the Central Excise Rules, 1944, excise duty liability attached to the principal manufacturer who supplied the inputs, not to the job worker who merely processed and returned the goods. The applicable departmental circular confirmed that the supplier of the inputs bore the duty burden in such cases. The principal manufacturer's failure to reverse the specified credit did not shift that liability to the job worker, because that obligation remained with the supplier. The demand against the job worker was therefore unsustainable, and the order dropping the demand was held to be correct in law. Case-Laws Central Excise Mon, 14 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190381