https://www.taxtmi.com/caselaws?id=350599 Job work exemption under Notification No. 214/86-CE was examined in relation to receipt of materials, manufacture from supplied inputs, and a separate duty demand on extrusions. On the evidence of seizure records, stock reconciliation and job work documents, the full quantity sent under challans was treated as received by the job worker, and the department failed to prove non-receipt or clandestine use of independent raw material. The profiles were found to have been manufactured from the principal manufacturer's materials, making the exemption available despite the absence of separate accounts or a procedural omission in undertaking. The duty demand on 46.0166 MT of extrusions was also rejected for lack of a sustainable finding and supporting evidence. en-us Mon, 06 Nov 2017 00:00:00 +0530 Wed, 29 Nov 2017 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350599 Job work exemption under Notification No. 214/86-CE was examined in relation to receipt of materials, manufacture from supplied inputs, and a separate duty demand on extrusions. On the evidence of seizure records, stock reconciliation and job work documents, the full quantity sent under challans was treated as received by the job worker, and the department failed to prove non-receipt or clandestine use of independent raw material. The profiles were found to have been manufactured from the principal manufacturer's materials, making the exemption available despite the absence of separate accounts or a procedural omission in undertaking. The duty demand on 46.0166 MT of extrusions was also rejected for lack of a sustainable finding and supporting evidence. Case-Laws Central Excise Mon, 06 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350599