https://www.taxtmi.com/caselaws?id=754571 CESTAT Chandigarh held that aluminum dye-cast component manufacturing from aluminum ingots by job-worker does not constitute manufacture under excise law. The appellants received inputs from principal manufacturer and processed them under job-work arrangements while claiming area-based exemption under N/N. 32/99. Following precedent in ALUMECO INDIA EXTRUSION LTD case, the tribunal ruled that duty liability, if any, rests with principal manufacturer, not job-worker. The adjudicating authority erred in denying exemption for procedural infractions when department was notified through permission-seeking process. Appeal was allowed, confirming job-worker's exemption eligibility. en-us Tue, 25 Jun 2024 00:00:00 +0530 Thu, 27 Jun 2024 08:53:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754571 CESTAT Chandigarh held that aluminum dye-cast component manufacturing from aluminum ingots by job-worker does not constitute manufacture under excise law. The appellants received inputs from principal manufacturer and processed them under job-work arrangements while claiming area-based exemption under N/N. 32/99. Following precedent in ALUMECO INDIA EXTRUSION LTD case, the tribunal ruled that duty liability, if any, rests with principal manufacturer, not job-worker. The adjudicating authority erred in denying exemption for procedural infractions when department was notified through permission-seeking process. Appeal was allowed, confirming job-worker's exemption eligibility. Case-Laws Central Excise Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754571