https://www.taxtmi.com/caselaws?id=35200 Deemed credit under Notification No. 30/2000-C.E. is unavailable for processed fabrics returned from job workers where the goods moved under Notification No. 214/86-C.E. and the job workers operated under the compounded levy scheme, because the notification requires receipt directly from the manufacturer of inputs under an invoice showing payment of appropriate duty. Job-work clearances in that setting do not amount to duty-paid supplies for deemed credit purposes, and allowing credit would create a double benefit. On penalty, no separate basis for penal action was established, so penalty was not warranted. en-us Mon, 09 Feb 2009 00:00:00 +0530 Tue, 19 Jan 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35200 Deemed credit under Notification No. 30/2000-C.E. is unavailable for processed fabrics returned from job workers where the goods moved under Notification No. 214/86-C.E. and the job workers operated under the compounded levy scheme, because the notification requires receipt directly from the manufacturer of inputs under an invoice showing payment of appropriate duty. Job-work clearances in that setting do not amount to duty-paid supplies for deemed credit purposes, and allowing credit would create a double benefit. On penalty, no separate basis for penal action was established, so penalty was not warranted. Case-Laws Central Excise Mon, 09 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35200