Liability of duty on intermediate goods - job-work - it is not ...

Job Worker Liable for Duty on Intermediate Goods Due to Principal Manufacturer's Exemption from Duty Payment.

December 6, 2017

Case Laws Central Excise AT

Liability of duty on intermediate goods - job-work - it is not the case of the appellant that the Principal manufacturer paid duty at anytime as the goods manufactured by him were exempted from duty. Thus the liability for payment of duty on such intermediate goods manufactured by the Jobworker is on jobworker only. - AT

View Source

← Previous Next →

Liability of duty on intermediate goods - job-work - it is not ...

Job Worker Liable for Duty on Intermediate Goods Due to Principal Manufacturer's Exemption from Duty Payment.

December 6, 2017

Case Laws Central Excise AT

You may also like:

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

SC confirmed the decision of tribunal against the assessee denying the benefit of exemption from duty on Job work - Benefit under N/N. 214/86 - As the principal...

CENVAT Credit - since admittedly, in the case on hand, the Principal manufacturer, i.e. the Daman unit, paid duty on finished goods, evenif it is produced at job...

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...

When a principal manufacturer gets his goods manufactured from a job worker on job work basis and the transaction between them are on principal to principal basis, it is...

Valuation - goods supplied on principal to principal basis - job-work or not - erely because the goods manufactured by M/s. Inova bear the brand name of M/s. Roca, the...

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...

Exemption from job-work - intermediate process - services of cutting of fabric according to the pre-determined shapes, sizes, specifications as designed, on job work...

Captive Consumption - Benefit of exemption - Since the appellant has got their goods manufactured/yarn dyed from job worker; in these circumstances, the job worker is...

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 - 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...

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...

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...

Levy of duty on intermediate products, manufactured by Job Worker, used by the assessee in exempted final products - prima facie duty can be demanded only from Job Worker - AT

Valuation - Job Work - In the case in hand, inasmuch as the job-worked goods were sent by the appellants to another job worker for further manufacture and such...

Quick Updates: