https://www.taxtmi.com/caselaws?id=795109 Machined tractor parts returned by a job-worker qualified for exemption where they were used within the recipient manufacturer's factory to produce tractors under Heading 8701. The factory-use condition required proof of the prescribed end use, not that the inputs or castings originated in that factory; treating the same job-work consideration as subject to both service tax and central excise duty was impermissible. The extended limitation period was unavailable because the assessee was service-tax registered, paid tax on job-work charges, filed returns regularly, and no suppression of material facts with intent to evade duty was established. The duty demands therefore failed on exemption eligibility and limitation. en-us Thu, 16 Jul 2026 00:00:00 +0530 Fri, 17 Jul 2026 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795109 Machined tractor parts returned by a job-worker qualified for exemption where they were used within the recipient manufacturer's factory to produce tractors under Heading 8701. The factory-use condition required proof of the prescribed end use, not that the inputs or castings originated in that factory; treating the same job-work consideration as subject to both service tax and central excise duty was impermissible. The extended limitation period was unavailable because the assessee was service-tax registered, paid tax on job-work charges, filed returns regularly, and no suppression of material facts with intent to evade duty was established. The duty demands therefore failed on exemption eligibility and limitation. Case-Laws Central Excise Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795109