https://www.taxtmi.com/caselaws?id=802507 Excise duty on goods manufactured by a job worker is payable by the job worker as manufacturer. Allegations that a trader manufactured goods through job workers require supporting evidence. Confiscation of unrecorded goods raises questions about their finished status and intended clandestine removal, while confiscation of seized cash requires evidence linking it to clandestine clearances. Repacking of duty-paid goods can be revenue neutral where the duty payable equals the corresponding untaken Cenvat credit and affixing stickers does not change the assessable value. en-us Thu, 05 Nov 2026 00:00:00 +0530 Sat, 07 Nov 2026 08:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802507 Excise duty on goods manufactured by a job worker is payable by the job worker as manufacturer. Allegations that a trader manufactured goods through job workers require supporting evidence. Confiscation of unrecorded goods raises questions about their finished status and intended clandestine removal, while confiscation of seized cash requires evidence linking it to clandestine clearances. Repacking of duty-paid goods can be revenue neutral where the duty payable equals the corresponding untaken Cenvat credit and affixing stickers does not change the assessable value. Case-Laws Central Excise Thu, 05 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802507