https://www.taxtmi.com/caselaws?id=385174 Independent job-worker clearances cannot be clubbed with the raw material supplier's clearances for SSI exemption where the job workers manufacture on their own premises, operate on a principal-to-principal basis, and are not under the supplier's supervision or control. In excise law, manufacture is attributed to the entity that actually carries out the production activity, not merely the owner of the raw material. On that basis, the duty demand against the supplier was unsustainable. The extended limitation period also could not be invoked because the record did not show suppression, deception, or intent to evade duty, and penalty therefore had no legal foundation. en-us Fri, 30 Aug 2019 00:00:00 +0530 Sat, 31 Aug 2019 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385174 Independent job-worker clearances cannot be clubbed with the raw material supplier's clearances for SSI exemption where the job workers manufacture on their own premises, operate on a principal-to-principal basis, and are not under the supplier's supervision or control. In excise law, manufacture is attributed to the entity that actually carries out the production activity, not merely the owner of the raw material. On that basis, the duty demand against the supplier was unsustainable. The extended limitation period also could not be invoked because the record did not show suppression, deception, or intent to evade duty, and penalty therefore had no legal foundation. Case-Laws Central Excise Fri, 30 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385174