https://www.taxtmi.com/caselaws?id=54172 The Cenvat scheme permits inputs to be sent to a job worker for processing, even where the process amounts to manufacture, without automatically shifting duty liability to the job worker. The scheme treats the principal manufacturer as retaining the manufacturing role for outsourced processing, while safeguarding revenue by requiring recovery of credit if the processed goods are not returned within the stipulated time. Duty demand on the job worker is therefore not sustainable where the laminated fabrics are returned to the principal manufacturer, and liability turns on whether the processed goods remain within the permitted Cenvat framework. en-us Wed, 11 May 2005 00:00:00 +0530 Thu, 13 Jul 2017 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54172 The Cenvat scheme permits inputs to be sent to a job worker for processing, even where the process amounts to manufacture, without automatically shifting duty liability to the job worker. The scheme treats the principal manufacturer as retaining the manufacturing role for outsourced processing, while safeguarding revenue by requiring recovery of credit if the processed goods are not returned within the stipulated time. Duty demand on the job worker is therefore not sustainable where the laminated fabrics are returned to the principal manufacturer, and liability turns on whether the processed goods remain within the permitted Cenvat framework. Case-Laws Central Excise Wed, 11 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54172