https://www.taxtmi.com/caselaws?id=375466 The Tribunal upheld the Commissioner's decision regarding duty payment on job work labor charges, emphasizing duty liability transfer under a notification. The appeals by Revenue were dismissed, with the Tribunal highlighting the absence of suppression or misstatement in the duty payment process. The Commissioner's failure to determine if the activity amounted to manufacture was noted, leading to the duty payment by the job worker due to the principal manufacturer's non-compliance with obligations. Cenvat credit denial on supplementary invoices was rejected, as no evidence of fraud or misstatement was found. en-us Fri, 15 Feb 2019 00:00:00 +0530 Mon, 18 Mar 2019 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375466 The Tribunal upheld the Commissioner's decision regarding duty payment on job work labor charges, emphasizing duty liability transfer under a notification. The appeals by Revenue were dismissed, with the Tribunal highlighting the absence of suppression or misstatement in the duty payment process. The Commissioner's failure to determine if the activity amounted to manufacture was noted, leading to the duty payment by the job worker due to the principal manufacturer's non-compliance with obligations. Cenvat credit denial on supplementary invoices was rejected, as no evidence of fraud or misstatement was found. Case-Laws Central Excise Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375466