https://www.taxtmi.com/caselaws?id=353280 The Tribunal ruled in favor of the appellant, emphasizing revenue neutrality under Rule 4(5)(b) of the Cenvat Credit Rules. The duty demand on goods cleared to job workers without payment of duty was deemed unsustainable, setting aside the duty demand, interest, penalty, and redemption fine. The Tribunal highlighted the availability of Cenvat credit if duty was paid, referencing precedents like Hartech Plastics and SMT Machine cases. Citing the Ultratech Cements case, the Tribunal concluded that demanding duty on intermediate products without revenue benefit was unwarranted, ultimately granting consequential relief to the appellant. en-us Thu, 14 Dec 2017 00:00:00 +0530 Mon, 01 Jan 2018 06:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353280 The Tribunal ruled in favor of the appellant, emphasizing revenue neutrality under Rule 4(5)(b) of the Cenvat Credit Rules. The duty demand on goods cleared to job workers without payment of duty was deemed unsustainable, setting aside the duty demand, interest, penalty, and redemption fine. The Tribunal highlighted the availability of Cenvat credit if duty was paid, referencing precedents like Hartech Plastics and SMT Machine cases. Citing the Ultratech Cements case, the Tribunal concluded that demanding duty on intermediate products without revenue benefit was unwarranted, ultimately granting consequential relief to the appellant. Case-Laws Central Excise Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353280