https://www.taxtmi.com/caselaws?id=391100 Exemption for intermediate job work under the notification applies only where the principal manufacturer is liable to pay appropriate duty on the final goods; goods subject to nil duty or wholly exempt goods do not satisfy the condition. Because entitlement depended on whether duty was paid for the entire relevant period, the issue required factual verification rather than final determination on the existing record. The matter was therefore remanded to the original adjudicating authority for examination of the principal manufacturer's duty payment during the disputed period. en-us Mon, 25 Nov 2019 00:00:00 +0530 Mon, 20 Jan 2020 08:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391100 Exemption for intermediate job work under the notification applies only where the principal manufacturer is liable to pay appropriate duty on the final goods; goods subject to nil duty or wholly exempt goods do not satisfy the condition. Because entitlement depended on whether duty was paid for the entire relevant period, the issue required factual verification rather than final determination on the existing record. The matter was therefore remanded to the original adjudicating authority for examination of the principal manufacturer's duty payment during the disputed period. Case-Laws Service Tax Mon, 25 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391100