https://www.taxtmi.com/caselaws?id=54904 In a job-work arrangement where the principal manufacturer receives the processed goods back, completes manufacture, and clears the final product on payment of duty, the value of free-of-cost raw materials received under Rule 57F(4) challans was not required to be added to the job worker's assessable value. The Tribunal followed prior authority on the same factual setting and held the duty demand unsustainable. It further held that penalty was not sustainable where duty, along with interest, had already been paid before the show cause notice. The impugned order was set aside and consequential relief granted. en-us Tue, 02 Aug 2005 00:00:00 +0530 Fri, 22 Oct 2010 16:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54904 In a job-work arrangement where the principal manufacturer receives the processed goods back, completes manufacture, and clears the final product on payment of duty, the value of free-of-cost raw materials received under Rule 57F(4) challans was not required to be added to the job worker's assessable value. The Tribunal followed prior authority on the same factual setting and held the duty demand unsustainable. It further held that penalty was not sustainable where duty, along with interest, had already been paid before the show cause notice. The impugned order was set aside and consequential relief granted. Case-Laws Central Excise Tue, 02 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54904