https://www.taxtmi.com/caselaws?id=343938 Chenille yarn cleared on job work basis was treated as covered by the job-work credit procedure, where duty-paid inputs were received under the principal manufacturer's certificate and the processed goods were returned under the applicable rule. The Tribunal applied Rule 57F(4) of the Central Excise Rules, 1944, read as corresponding to Rule 4(5)(a) of the Cenvat Credit Rules, 2002, and followed prior precedent and the Board circular to state that the duty obligation lay with the principal manufacturer, not the job worker. Since the principal manufacturer had discharged duty on the final product, the situation was revenue neutral and the demand against the job worker was unsustainable. en-us Fri, 26 May 2017 00:00:00 +0530 Mon, 05 Jun 2017 07:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343938 Chenille yarn cleared on job work basis was treated as covered by the job-work credit procedure, where duty-paid inputs were received under the principal manufacturer's certificate and the processed goods were returned under the applicable rule. The Tribunal applied Rule 57F(4) of the Central Excise Rules, 1944, read as corresponding to Rule 4(5)(a) of the Cenvat Credit Rules, 2002, and followed prior precedent and the Board circular to state that the duty obligation lay with the principal manufacturer, not the job worker. Since the principal manufacturer had discharged duty on the final product, the situation was revenue neutral and the demand against the job worker was unsustainable. Case-Laws Central Excise Fri, 26 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343938