https://www.taxtmi.com/caselaws?id=351366 A job worker may claim the benefit of the prescribed job work scheme under Rule 4(5)(a) of the Cenvat Credit Rules, 2004 and Notification No. 214/86-CE if the intermediate goods are manufactured for another manufacturer who uses them in the final product. On that basis, differential duty computed by adding the value of inputs supplied by the principal manufacturer cannot be sustained unless compliance with the job work procedure is factually verified. Where the lower authorities have not examined that factual basis, verification and re-quantification are required rather than automatic recovery on the full value of goods. en-us Tue, 12 Sep 2017 00:00:00 +0530 Fri, 24 Nov 2017 06:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351366 A job worker may claim the benefit of the prescribed job work scheme under Rule 4(5)(a) of the Cenvat Credit Rules, 2004 and Notification No. 214/86-CE if the intermediate goods are manufactured for another manufacturer who uses them in the final product. On that basis, differential duty computed by adding the value of inputs supplied by the principal manufacturer cannot be sustained unless compliance with the job work procedure is factually verified. Where the lower authorities have not examined that factual basis, verification and re-quantification are required rather than automatic recovery on the full value of goods. Case-Laws Central Excise Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351366