https://www.taxtmi.com/caselaws?id=347461 A job-work clearance under Rule 4(5)(a) of the Cenvat Credit Rules does not make the job worker liable to pay duty on the full value of the processed goods, including the principal manufacturer's inputs. The duty burden in such a scheme rests on the principal manufacturer, and no failure by the principal to discharge that burden was alleged. The reliance on Ujjagar Prints was held inapposite because it concerned a different factual and legal setting, while the view in Menon & Menon Ltd. was supported by the rejection of the Revenue's challenge before the Supreme Court. en-us Wed, 23 Aug 2017 00:00:00 +0530 Tue, 05 Sep 2017 08:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347461 A job-work clearance under Rule 4(5)(a) of the Cenvat Credit Rules does not make the job worker liable to pay duty on the full value of the processed goods, including the principal manufacturer's inputs. The duty burden in such a scheme rests on the principal manufacturer, and no failure by the principal to discharge that burden was alleged. The reliance on Ujjagar Prints was held inapposite because it concerned a different factual and legal setting, while the view in Menon & Menon Ltd. was supported by the rejection of the Revenue's challenge before the Supreme Court. Case-Laws Central Excise Wed, 23 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347461