https://www.taxtmi.com/caselaws?id=341235 Excise duty on reacting pots and distillation pots fabricated through job workers was held unsustainable where the items were installed in the factory and used captively in manufacturing dutiable chemicals. In the absence of the procedure under Notification No. 214/86-C.E. for shifting duty liability, the job workers would ordinarily be the manufacturers; even otherwise, no duty could arise because the goods were not cleared for sale and were consumed within the factory. As there was no allegation of sale clearance, the demand failed and the consequential penalties were set aside. en-us Thu, 18 Aug 2016 00:00:00 +0530 Wed, 05 Apr 2017 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341235 Excise duty on reacting pots and distillation pots fabricated through job workers was held unsustainable where the items were installed in the factory and used captively in manufacturing dutiable chemicals. In the absence of the procedure under Notification No. 214/86-C.E. for shifting duty liability, the job workers would ordinarily be the manufacturers; even otherwise, no duty could arise because the goods were not cleared for sale and were consumed within the factory. As there was no allegation of sale clearance, the demand failed and the consequential penalties were set aside. Case-Laws Central Excise Thu, 18 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341235