Job-work - who is liable to pay duty - although the job worker ...

Excise Duty Liability Shifts from Job Worker to Raw Material Supplier; Supplier Holds Legal Duty to Pay.

August 11, 2018

Case Laws Central Excise AT

Job-work - who is liable to pay duty - although the job worker is a manufacturer by virtue of the exemption notification r/w declaration made by the raw materials supplier, the burden of discharging excise duty shifts on to the raw material supplier.

View Source

← Previous Next →

Job-work - who is liable to pay duty - although the job worker ...

Excise Duty Liability Shifts from Job Worker to Raw Material Supplier; Supplier Holds Legal Duty to Pay.

August 11, 2018

Case Laws Central Excise AT

You may also like:

Job-work - duty liability of job-worker or supplier? - The duty liability can be shifted to the supplier of raw materials or semi-finished goods only if the supplier...

Duty liability of Job worker - notwithstanding the fact that the process fabrics are not included in Notification 214/86, the job-worker is not liable to discharge...

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...

The case pertains to the determination of whether the process undertaken by the appellant, a job worker, amounts to manufacture and the consequent duty liability. It was...

Job work - The only reason for denial of the benefit of this notification as referred above is that the principal manufacturer i.e. the raw material supplier has not...

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...

This is a case regarding levy of Central Excise Duty on Ready Mix Concrete (RMC) manufactured at construction sites by the appellant. The key points are: The appellant...

Extended period of limitation - Liability to discharge duty by the job worker - the issue of liability to discharge duty on the processed goods by the job worker when...

SSI Exemption - clubbing the clearances of job worker with that of the appellant - under the scheme of the Act, ipso facto the duty liability is on the job worker - the...

The appellant, a job worker, violated Rules 6 and 10A of the Central Excise Valuation Rules by not including the value of free supply material from the prime...

Duty liability to be discharged by the Job worker or Principle supplier (the appellant) - it is the job worker who has to be treated as manufacturer and not the...

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...

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...

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...

Disallowance of CENVAT Credit - Job works - Whether the job workers can prefer to pay excise duty in spite of having exemption notification bearing no. 214 of 1986 - held yes - AT

Quick Updates: