https://www.taxtmi.com/caselaws?id=345733 Duty liability on electrical stampings depended on whether the job workers manufactured them under Notification No. 214/86-CE or independently without that benefit. The factual distinction was material because stampings cleared under the notification and used in dutiable fans would not create intermediate duty liability for the principal manufacturer, while use in exempt PD pumps could alter the duty position. The earlier remand required verification of actual quantities and the manner of manufacture, but the matter was again decided on the same assumption without the necessary factual inquiry. The impugned order was set aside and the case was remanded for fresh factual verification. en-us Thu, 13 Jul 2017 00:00:00 +0530 Sat, 02 Sep 2017 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345733 Duty liability on electrical stampings depended on whether the job workers manufactured them under Notification No. 214/86-CE or independently without that benefit. The factual distinction was material because stampings cleared under the notification and used in dutiable fans would not create intermediate duty liability for the principal manufacturer, while use in exempt PD pumps could alter the duty position. The earlier remand required verification of actual quantities and the manner of manufacture, but the matter was again decided on the same assumption without the necessary factual inquiry. The impugned order was set aside and the case was remanded for fresh factual verification. Case-Laws Central Excise Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345733