https://www.taxtmi.com/caselaws?id=352278 Job-work clearances of aluminium ingots to a principal manufacturer enjoying area-based exemption were treated as dutiable because the principal did not clear the final products on payment of duty, making the job-work exemption unavailable. Cenvat credit on imported aluminium scrap was denied because the scrap had been imported by the principal manufacturer for its exempted factory and no invoice or equivalent duty-paying document supported transfer to the job worker. The valuation adopted for duty computation was also upheld, as the adjudicating authority's approach was found to be reasoned and free from infirmity. The impugned order was sustained in full and the appeals failed. en-us Fri, 27 Oct 2017 00:00:00 +0530 Mon, 23 Jul 2018 09:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352278 Job-work clearances of aluminium ingots to a principal manufacturer enjoying area-based exemption were treated as dutiable because the principal did not clear the final products on payment of duty, making the job-work exemption unavailable. Cenvat credit on imported aluminium scrap was denied because the scrap had been imported by the principal manufacturer for its exempted factory and no invoice or equivalent duty-paying document supported transfer to the job worker. The valuation adopted for duty computation was also upheld, as the adjudicating authority's approach was found to be reasoned and free from infirmity. The impugned order was sustained in full and the appeals failed. Case-Laws Central Excise Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352278