https://www.taxtmi.com/caselaws?id=352348 Waste and scrap sent to a job worker for conversion and received back for use in further manufacture were treated as goods with a manufacturing nexus and, at least, as captively consumed inputs. Because there was no allegation of clandestine removal or diversion, the value of such clearances was not includible in the aggregate turnover for SSI exemption. The procedural lapse of not following the job-work notification did not change the substantive character of the clearances. The duty demand, interest and equal penalty were therefore unsustainable and were set aside. en-us Tue, 12 Dec 2017 00:00:00 +0530 Fri, 16 Feb 2018 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352348 Waste and scrap sent to a job worker for conversion and received back for use in further manufacture were treated as goods with a manufacturing nexus and, at least, as captively consumed inputs. Because there was no allegation of clandestine removal or diversion, the value of such clearances was not includible in the aggregate turnover for SSI exemption. The procedural lapse of not following the job-work notification did not change the substantive character of the clearances. The duty demand, interest and equal penalty were therefore unsustainable and were set aside. Case-Laws Central Excise Tue, 12 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352348