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Central Excise - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Duty liability of Job worker - notwithstanding the fact that the ...


Suppliers, not job workers, are liable for excise duty on processed fabrics outside Notification 214/86.

August 14, 2014

Case Laws     Central Excise     AT

Duty liability of Job worker - notwithstanding the fact that the process fabrics are not included in Notification 214/86, the job-worker is not liable to discharge excise duty liability and any liability thereon is required to be discharged by the supplier of the raw materials - AT

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