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Central Excise - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

The duty can be demanded from a manufacturer of the goods as it ...


Manufacturer Liable for Duty on Goods Made by Contractors, Not Appellant per Central Excise Provisions.

March 16, 2016

Case Laws     Central Excise     AT

The duty can be demanded from a manufacturer of the goods as it is a factum record that the impugned goods have been fabricated on job work basis by the contractors, therefore, as per the Central Excise provision, the appellant cannot be the manufacturer of the said goods. - AT

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