Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Manufacturer - Sub-contractor / job worker - who is liable to ...


Appellant Not Liable for Duty; M/s. VEE Identified as Sole Manufacturer Responsible for Payment.

January 14, 2016

Case Laws     Central Excise     AT

Manufacturer - Sub-contractor / job worker - who is liable to pay duty - appellant is not a manufacturer of the goods, in question. M/s. VEE is the manufacturer of said goods only, therefore, duty cannot be demanded from the appellant - AT

View Source

 


 

You may also like:

  1. Levy of Central Excise duty - intermediate goods used in the manufacture of exempt final goods - the duty liability would fall on the manufacturer who is a job worker in...

  2. Anti-dumping duty - Re-assessment of imported goods - Classification of Import of 30 MT of PVC Resin SG 5 (Suspension Grade) - Verification of Manufacturer - The...

  3. Failure to pay Central Excise duty while taking CENVAT credit - The fact that appellant had taken the CENVAT Credit without payment of any duty has not been challenged...

  4. Liability to duty - principal manufacturer or job worker - the principal manufacturer i.e. who furnished the undertaking under notification 83/94 and 84/94 is liable to duty - AT

  5. The appellant was held not liable to pay service tax on discounts and incentives received from the manufacturer, as these related to sale and purchase of goods (cars,...

  6. Proceedings against importer when the sole proprietor of M/s Ganpati Enterprises had expired - mis -declaration and short payment of duty - imposition of penalty on...

  7. 100% EOU unit - Debonding - for imported capital goods, the appellant is liable to pay duty at the rate of duty prevailing on the date of debonding - the appellant is...

  8. Extended period of limitation - demand of duty - it is settled legal principle as laid down by the Hon’ble Supreme Court in catena of decisions that something positive...

  9. The duty payable is only the amount which was mentioned in the invoice. It is only due to computer system the huge amount of excess as compared to the actual duty...

  10. CENVAT Credit - garden tools fully exempted from payment of duty had been exported under letter of undertaking and, therefore, in terms of Rule 5 of Cenvat Credit Rules,...

  11. Classification of imported goods - Narrow Woven Fabric Webbing - The tribunal noted that the appellant's actions in misclassifying goods from a specific country...

  12. Denial of Cenvat Credit - Area Based Exemption - The rule carves out a special provision wherein, by Area based exemption notification, even if the duty paid by...

  13. Job-worker or manufacturer - Duty liability - The case revolved around the appellants' role as job workers in the manufacture of machine-made dipped matches, supplied...

  14. Liability to pay the amount of certain cheques signed by him (as employee consultant) - Consumer Protection Act, 1986 - Since the opposite party is a sole proprietorship...

  15. Recovery of erroneous Refund of interest on delayed payment of differential duty - price variation clause - Rejection on the ground that since the appellant was liable...

 

Quick Updates:Latest Updates