https://www.taxtmi.com/caselaws?id=342815 Goods manufactured on job work and already cleared on payment of duty cannot be subjected to a second duty demand in the hands of the principal manufacturer. Following the Larger Bench ruling in K. Prashant Enterprises, the Tribunal noted that duty liability on job-worked goods arises against the person for whom manufacture is undertaken only where the job worker removes the goods without payment of duty. Where duty has already been discharged by the job worker, the principal manufacturer cannot be saddled with the same levy again, and such clearances cannot be clubbed again for SSI exemption computation to create duplicate liability. The demand was therefore held unsustainable and relief was granted. en-us Wed, 19 Apr 2017 00:00:00 +0530 Wed, 17 May 2017 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342815 Goods manufactured on job work and already cleared on payment of duty cannot be subjected to a second duty demand in the hands of the principal manufacturer. Following the Larger Bench ruling in K. Prashant Enterprises, the Tribunal noted that duty liability on job-worked goods arises against the person for whom manufacture is undertaken only where the job worker removes the goods without payment of duty. Where duty has already been discharged by the job worker, the principal manufacturer cannot be saddled with the same levy again, and such clearances cannot be clubbed again for SSI exemption computation to create duplicate liability. The demand was therefore held unsustainable and relief was granted. Case-Laws Central Excise Wed, 19 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342815