https://www.taxtmi.com/caselaws?id=356188 The small-scale exemption under Notification No. 8/2003-CE could not be denied merely because Cenvat credit had been taken on goods outside the exempted category, and the later Supreme Court reasoning supported that approach. By contrast, the declaration required for the job-work exemption was treated as a substantive condition because it shifted duty liability from the job worker to the principal manufacturer; non-declaration in statutory returns made the earlier relief unsustainable and justified redetermination. The matter was therefore remanded for fresh determination on the relevant issues. en-us Tue, 16 Jan 2018 00:00:00 +0530 Tue, 27 Feb 2018 07:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356188 The small-scale exemption under Notification No. 8/2003-CE could not be denied merely because Cenvat credit had been taken on goods outside the exempted category, and the later Supreme Court reasoning supported that approach. By contrast, the declaration required for the job-work exemption was treated as a substantive condition because it shifted duty liability from the job worker to the principal manufacturer; non-declaration in statutory returns made the earlier relief unsustainable and justified redetermination. The matter was therefore remanded for fresh determination on the relevant issues. Case-Laws Central Excise Tue, 16 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356188