https://www.taxtmi.com/caselaws?id=438427 In a job-work arrangement, a central excise demand based on alleged clandestine removal and undervaluation was treated as unsustainable where no additional consideration was proved to have flowed to the assessee. The analysis noted that the goods moved through the job-work chain and that any duty effect would in any event be neutralised by available credit at the principal manufacturer's stage, indicating revenue neutrality. On that basis, the duty demand failed on merits, and the connected claims for interest and penalties also could not survive. en-us Fri, 24 Feb 2023 00:00:00 +0530 Wed, 31 May 2023 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438427 In a job-work arrangement, a central excise demand based on alleged clandestine removal and undervaluation was treated as unsustainable where no additional consideration was proved to have flowed to the assessee. The analysis noted that the goods moved through the job-work chain and that any duty effect would in any event be neutralised by available credit at the principal manufacturer's stage, indicating revenue neutrality. On that basis, the duty demand failed on merits, and the connected claims for interest and penalties also could not survive. Case-Laws Central Excise Fri, 24 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438427