https://www.taxtmi.com/caselaws?id=800852 Authorised job work through a Domestic Tariff Area unit does not override the specific exemption conditions governing electricity generated from duty-free furnace oil and supplied in the Domestic Tariff Area. Subcontracting and movement permissions permit authorised production processes but do not exempt every utility supplied to a job worker. Where the recipient has ceased to be an Export Oriented Unit, electricity used for job work remains subject to the applicable duty consequence. Failure expressly to consider cited job-work provisions permits only limited rectification to address that contention, not a review of concluded merits. en-us Fri, 09 Oct 2026 00:00:00 +0530 Tue, 13 Oct 2026 07:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800852 Authorised job work through a Domestic Tariff Area unit does not override the specific exemption conditions governing electricity generated from duty-free furnace oil and supplied in the Domestic Tariff Area. Subcontracting and movement permissions permit authorised production processes but do not exempt every utility supplied to a job worker. Where the recipient has ceased to be an Export Oriented Unit, electricity used for job work remains subject to the applicable duty consequence. Failure expressly to consider cited job-work provisions permits only limited rectification to address that contention, not a review of concluded merits. Case-Laws Central Excise Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800852