https://www.taxtmi.com/caselaws?id=385507 A processer of customer-supplied inputs did not lose job-worker status merely because some own raw material was also used in manufacture, so the benefit of Notification No. 214/86-CE could not be denied on that ground alone. The demand and penalty were not upheld on the existing findings because the duty position on the job-work clearances, including the treatment of labour element, margin of profit, and any input not returned, had not been properly examined. The matter was therefore remanded for fresh consideration on duty computation and related liability. en-us Fri, 06 Sep 2019 00:00:00 +0530 Sat, 07 Sep 2019 06:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385507 A processer of customer-supplied inputs did not lose job-worker status merely because some own raw material was also used in manufacture, so the benefit of Notification No. 214/86-CE could not be denied on that ground alone. The demand and penalty were not upheld on the existing findings because the duty position on the job-work clearances, including the treatment of labour element, margin of profit, and any input not returned, had not been properly examined. The matter was therefore remanded for fresh consideration on duty computation and related liability. Case-Laws Central Excise Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385507