https://www.taxtmi.com/caselaws?id=353956 Exemption for a job worker under Notification No. 214/86 required a mandatory declaration or certificate from the principal manufacturer, and none was filed. The principal manufacturer was already availing area-based exemption under Notification No. 50/2003, so granting the job worker the same benefit on the same raw material would amount to impermissible double exemption. The goods manufactured were excisable goods under Chapter 40 of the Central Excise Tariff Act, 1985 and were cleared for the industrial market without payment of duty. The exemption claim was therefore rejected and duty was held leviable. en-us Thu, 23 Nov 2017 00:00:00 +0530 Mon, 15 Jan 2018 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353956 Exemption for a job worker under Notification No. 214/86 required a mandatory declaration or certificate from the principal manufacturer, and none was filed. The principal manufacturer was already availing area-based exemption under Notification No. 50/2003, so granting the job worker the same benefit on the same raw material would amount to impermissible double exemption. The goods manufactured were excisable goods under Chapter 40 of the Central Excise Tariff Act, 1985 and were cleared for the industrial market without payment of duty. The exemption claim was therefore rejected and duty was held leviable. Case-Laws Central Excise Thu, 23 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353956