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Central Excise - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Job Work - even though in normal course, a manufacturer is ...


Principal Supplier Liable for Duty Payment in Job Work Case; Manufacturer Not Responsible Per Central Excise Rules.

February 22, 2019

Case Laws     Central Excise     AT

Job Work - even though in normal course, a manufacturer is supposed to pay duty but, in this case, the principal supplier of Raw material is legally liable to pay the duty. Therefore, the demand confirmed on the principal is in principle upheld.

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