Duty demand - CENVAT Credit - Ownership of the input material is ...
Case Laws Central Excise
November 11, 2015
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
View Source