https://www.taxtmi.com/caselaws?id=760120 CESTAT Allahabad held that appellant manufacturing Ready Mix Concrete at construction sites using builder-supplied raw materials constituted job-work, regardless of appellant's ownership of plant and machinery. The relationship between material supplier and processor determines job-work status, not equipment ownership. Extended limitation period was rejected following Supreme Court precedent in Larsen and Tubro Ltd., confining demand to normal limitation period. Commissioner (Appeals) direction to calculate duty for normal period was upheld. Original authority instructed to consider concessional duty rates and admissible exemptions during assessment. Appeal dismissed. en-us Mon, 29 Jul 2024 00:00:00 +0530 Mon, 14 Oct 2024 15:25:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760120 CESTAT Allahabad held that appellant manufacturing Ready Mix Concrete at construction sites using builder-supplied raw materials constituted job-work, regardless of appellant's ownership of plant and machinery. The relationship between material supplier and processor determines job-work status, not equipment ownership. Extended limitation period was rejected following Supreme Court precedent in Larsen and Tubro Ltd., confining demand to normal limitation period. Commissioner (Appeals) direction to calculate duty for normal period was upheld. Original authority instructed to consider concessional duty rates and admissible exemptions during assessment. Appeal dismissed. Case-Laws Central Excise Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760120