https://www.taxtmi.com/caselaws?id=293734 The Supreme Court allowed the appeal, overturning the order-in-appeal that upheld the demand for recovery of a substantial amount, interest, and penalties from the appellant. The dispute centered on duty liability on finished goods dispatched by M/s Alkem Laboratories Ltd to M/s Alcon Industry Limited, acting as a 'job-worker'. The Supreme Court clarified that duty is payable at the manufacturing stage, not at the point of sale by the brand owner, emphasizing the assessment of value based on raw material, labor charges, and job worker's profit. The Tribunal's decision was set aside in favor of the appellant, stressing the importance of correctly determining duty liability. en-us Mon, 07 May 2018 00:00:00 +0530 Fri, 23 Jul 2021 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293734 The Supreme Court allowed the appeal, overturning the order-in-appeal that upheld the demand for recovery of a substantial amount, interest, and penalties from the appellant. The dispute centered on duty liability on finished goods dispatched by M/s Alkem Laboratories Ltd to M/s Alcon Industry Limited, acting as a 'job-worker'. The Supreme Court clarified that duty is payable at the manufacturing stage, not at the point of sale by the brand owner, emphasizing the assessment of value based on raw material, labor charges, and job worker's profit. The Tribunal's decision was set aside in favor of the appellant, stressing the importance of correctly determining duty liability. Case-Laws Central Excise Mon, 07 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293734