https://www.taxtmi.com/caselaws?id=339276 Goods manufactured on a job-work basis under Rule 4(5)(a) of the Cenvat Credit Rules were treated as covered by the earlier precedent relating to the corresponding erstwhile rule. The Tribunal noted that the goods were received under job-work challans, processed and returned through the same procedure, and the principal manufacturer used the assembled goods in manufacturing final products on payment of duty. On that basis, it held the two provisions to be pari materia and applied the earlier ruling to the present facts. The assessee succeeded, and the revenue's objection to applying the precedent failed. en-us Wed, 30 Nov 2016 00:00:00 +0530 Thu, 23 Feb 2017 06:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339276 Goods manufactured on a job-work basis under Rule 4(5)(a) of the Cenvat Credit Rules were treated as covered by the earlier precedent relating to the corresponding erstwhile rule. The Tribunal noted that the goods were received under job-work challans, processed and returned through the same procedure, and the principal manufacturer used the assembled goods in manufacturing final products on payment of duty. On that basis, it held the two provisions to be pari materia and applied the earlier ruling to the present facts. The assessee succeeded, and the revenue's objection to applying the precedent failed. Case-Laws Central Excise Wed, 30 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339276