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    <title>2025 (9) TMI 1059 - SC Order</title>
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    <description>The SC dismissed the special leave petition and upheld the HC&#039;s conclusion that specific notifications and CENVAT credit regimes cannot be used to circumvent duty payment on goods transferred for job work. The court agreed that the principle of revenue neutrality based on credit entitlement does not exempt the appellant from statutory duty obligations, leaving the impugned HC order intact and requiring compliance with duty payment as mandated by law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=778570</link>
      <description>The SC dismissed the special leave petition and upheld the HC&#039;s conclusion that specific notifications and CENVAT credit regimes cannot be used to circumvent duty payment on goods transferred for job work. The court agreed that the principle of revenue neutrality based on credit entitlement does not exempt the appellant from statutory duty obligations, leaving the impugned HC order intact and requiring compliance with duty payment as mandated by law.</description>
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