https://www.taxtmi.com/caselaws?id=445273 Excise duty on job-work castings is not fastened on the job worker where the principal manufacturer has filed the prescribed undertaking under the exemption notifications and the goods move under the job-work challan procedure; liability, if any, is to be examined with reference to the principal manufacturer and verified documentation. A small scale industry exemption claim for the assessee's own manufacture must be determined only after excluding job-work clearances and verifying the relevant turnover records, so that the threshold position can be assessed on the factual material. en-us Fri, 03 Nov 2023 00:00:00 +0530 Fri, 03 Nov 2023 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445273 Excise duty on job-work castings is not fastened on the job worker where the principal manufacturer has filed the prescribed undertaking under the exemption notifications and the goods move under the job-work challan procedure; liability, if any, is to be examined with reference to the principal manufacturer and verified documentation. A small scale industry exemption claim for the assessee's own manufacture must be determined only after excluding job-work clearances and verifying the relevant turnover records, so that the threshold position can be assessed on the factual material. Case-Laws Central Excise Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445273