https://www.taxtmi.com/caselaws?id=374677 Duty could not be demanded again on raw materials used to manufacture finished goods where duty had already been demanded on those finished goods. The same factual basis supported both demands, and the principle applied was that, once the finished goods are treated as liable to duty, the duty burden attaches to the finished goods rather than being repeated on the inputs used in their manufacture. On those facts, the later demand on the raw materials was not sustainable and was set aside in favour of the assessee. en-us Wed, 19 Dec 2018 00:00:00 +0530 Wed, 06 Feb 2019 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374677 Duty could not be demanded again on raw materials used to manufacture finished goods where duty had already been demanded on those finished goods. The same factual basis supported both demands, and the principle applied was that, once the finished goods are treated as liable to duty, the duty burden attaches to the finished goods rather than being repeated on the inputs used in their manufacture. On those facts, the later demand on the raw materials was not sustainable and was set aside in favour of the assessee. Case-Laws Central Excise Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374677