https://www.taxtmi.com/caselaws?id=54723 Steel rounds manufactured on a job-work basis from billets supplied by the principal manufacturer were treated as not again liable to duty where duty had already been discharged under the compounded levy scheme under Section 3A. The availability of Notification No. 214/86 was held to be immaterial on those facts, because the decisive consideration was that duty had already stood paid on the goods. On that basis, further duty demand on the same rounds could not be sustained, and consequential relief followed. en-us Tue, 13 Dec 2005 00:00:00 +0530 Thu, 21 Oct 2010 16:56:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54723 Steel rounds manufactured on a job-work basis from billets supplied by the principal manufacturer were treated as not again liable to duty where duty had already been discharged under the compounded levy scheme under Section 3A. The availability of Notification No. 214/86 was held to be immaterial on those facts, because the decisive consideration was that duty had already stood paid on the goods. On that basis, further duty demand on the same rounds could not be sustained, and consequential relief followed. Case-Laws Central Excise Tue, 13 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54723