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Central Excise - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Job work - The principal manufacturer who has supplied the ...


Job Workers, Not Principal Manufacturers, Liable for Duty on Waste and Scrap per Processing Contracts.

November 25, 2013

Case Laws     Central Excise     AT

Job work - The principal manufacturer who has supplied the inputs as such or partially processed, to job workers for further processing cannot be fastened with the duty liability on the waste and scrap generated at the job workers premises - AT

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