https://www.taxtmi.com/caselaws?id=388580 Job-work duty liability remained unsettled during the relevant period, and that legal uncertainty supported the appellants' bona fide belief that duty was not payable by them; the extended limitation period was therefore held unsustainable and the corresponding demand was set aside. For the normal period, the duty demand had to be re-quantified after verifying eligible Cenvat credit on duty-paid inputs and deducting the duty element embedded in those inputs in line with settled valuation principles. The remaining demand was remanded for fresh computation on that basis, and no penalty survived. en-us Fri, 06 Sep 2019 00:00:00 +0530 Tue, 19 Nov 2019 10:58:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388580 Job-work duty liability remained unsettled during the relevant period, and that legal uncertainty supported the appellants' bona fide belief that duty was not payable by them; the extended limitation period was therefore held unsustainable and the corresponding demand was set aside. For the normal period, the duty demand had to be re-quantified after verifying eligible Cenvat credit on duty-paid inputs and deducting the duty element embedded in those inputs in line with settled valuation principles. The remaining demand was remanded for fresh computation on that basis, and no penalty survived. Case-Laws Central Excise Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388580