https://www.taxtmi.com/caselaws?id=339850 Job work under the prescribed challan-based excise procedure does not, by itself, fasten central excise duty on the job-worker when inputs are received from the principal manufacturer, processed, and returned for further manufacture and final clearance on duty payment by the principal. The record showed compliance with the applicable movement and documentation requirements, including challans and duty-paid papers, and there was no finding of procedural non-compliance. On that basis, the duty demand at the job-worker's end, together with interest and penalty, could not be sustained. en-us Tue, 19 Jul 2016 00:00:00 +0530 Wed, 08 Mar 2017 07:46:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339850 Job work under the prescribed challan-based excise procedure does not, by itself, fasten central excise duty on the job-worker when inputs are received from the principal manufacturer, processed, and returned for further manufacture and final clearance on duty payment by the principal. The record showed compliance with the applicable movement and documentation requirements, including challans and duty-paid papers, and there was no finding of procedural non-compliance. On that basis, the duty demand at the job-worker's end, together with interest and penalty, could not be sustained. Case-Laws Central Excise Tue, 19 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339850