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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Duty demand - CENVAT Credit - Ownership of the input material is ...


CENVAT Credit Issue Clarified: Duty Liability Rests with Job-Worker, Not Appellant, Regardless of Input Material Ownership.

November 11, 2015

Case Laws     Central Excise     AT

Duty demand - CENVAT Credit - Ownership of the input material is of no consequences. - it is an admitted position that the made-ups are not manufactured by the appellant but by the job-workers. Hence the duty liability will be with the job-worker and not with the appellant - AT

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