Excise duty on the waste and scrap - Since the job worker is ...

Case Laws Central Excise

April 8, 2016

Excise duty on the waste and scrap - Since the job worker is manufacturer, excise duty liability, if any arises it will be on job worker and not on principle manufacturer i.e. appellant who supplied inputs. - AT

View Source

← Previous Next →

Excise duty on the waste and scrap - Since the job worker is ...

Case Laws Central Excise

April 8, 2016

You may also like:

Job work - the principal manufacturer who has supplied the inputs as such or partially processed, to job workers for further processing cannot be fastened with the duty...

Reversal of CENVAT Credit - The waste and scrap are not manufactured goods whether they are generated at the premises of the principal manufacturer or at the premises of...

CENVAT Credit - Job work - when the waste and scrap has arisen in the job-worker's premises, the job-worker is the manufacturer of waste and scrap so generated and not...

Excisability - Job-work - waste and scrap generated by job worker while processing the goods sent by the principal manufacturer, the Principal manufacturer is not liable...

Job work - Reversal of Cenvat credit related to inputs contained in waste and scraps - Not received from Job workers - Waste and scrap are not manufactured goods whether...

Job work - The principal manufacturer who has supplied the inputs as such or partially processed, to job workers for further processing cannot be fastened with the duty...

Demand of duty on differential value - processed fabrics was sold by the ‘job-worker’ to the principal manufacturer who sold them to other buyers - having accepted the...

Liability to pay duty on the scrap generated at job workers premises under CENVAT Credit Rules, 2004 - Since the debit was made by the appellants in their CENVAT account...

Whether appellant being principle manufacturer is liable to pay duty on waste and scrap generated at job workers end where job charges forms the part of value of waste...

Valuation of goods in the hands of Job Worker - principal manufacturer is not discharging excise duty liability - provisions of Rule 10A would not apply to job worker...

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...

Job Work - liability of duty on principal supplier or job-worker - since, the job worker has carried out all the activities which as per the department amounts to...

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

Valuation - Job Work - The job-worker was retaining the scrap and selling the scrap and retaining the sale proceeds of such scrap with himself - Scrap value was liable...

Valuation - scrap - job-work - scrap retained by appellant, who is a job-worker, to be included in assessable value or not? - the appellant has discharged the duty...

Quick Updates: