https://www.taxtmi.com/caselaws?id=280093 Cenvat credit remained admissible on inputs used by a job worker to fabricate capital goods intended for use in the principal manufacturer's factory, because the goods were further completed at the principal site and were within the credit scheme. Under Notification No. 214/86-CE, duty liability shifted to the principal manufacturer where the required declaration and undertaking were in place, so the job worker could not be fastened with excise duty. Once the demands against the principal manufacturer and job worker failed, the penalty on the managing director also could not survive. The impugned order dropping duty and penalty was upheld. en-us Tue, 17 Jul 2018 00:00:00 +0530 Sat, 20 Apr 2019 09:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280093 Cenvat credit remained admissible on inputs used by a job worker to fabricate capital goods intended for use in the principal manufacturer's factory, because the goods were further completed at the principal site and were within the credit scheme. Under Notification No. 214/86-CE, duty liability shifted to the principal manufacturer where the required declaration and undertaking were in place, so the job worker could not be fastened with excise duty. Once the demands against the principal manufacturer and job worker failed, the penalty on the managing director also could not survive. The impugned order dropping duty and penalty was upheld. Case-Laws Central Excise Tue, 17 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280093