https://www.taxtmi.com/caselaws?id=366435 Galvanization of goods falling under Chapter 73 was treated as manufacture under Chapter Note 4 of the Central Excise Tariff Act, 1985, and the job work exemption under Notification No. 214/86-CE was denied because the principals were not paying central excise duty on their final products. On limitation, disclosure of the activity in returns, reversal of Cenvat credit on zinc and furnace oil, and payment of service tax on the process negatived any allegation of suppression or mala fide intent. The extended period of limitation was therefore unavailable, and the duty demand was barred by limitation. en-us Tue, 04 Sep 2018 00:00:00 +0530 Tue, 04 Sep 2018 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366435 Galvanization of goods falling under Chapter 73 was treated as manufacture under Chapter Note 4 of the Central Excise Tariff Act, 1985, and the job work exemption under Notification No. 214/86-CE was denied because the principals were not paying central excise duty on their final products. On limitation, disclosure of the activity in returns, reversal of Cenvat credit on zinc and furnace oil, and payment of service tax on the process negatived any allegation of suppression or mala fide intent. The extended period of limitation was therefore unavailable, and the duty demand was barred by limitation. Case-Laws Central Excise Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366435