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Central Excise - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

When a principal manufacturer gets his goods manufactured from a ...


Job Worker Liable for Duty Payment in Principal-to-Principal Manufacturing Transactions.

September 26, 2012

Case Laws     Central Excise     AT

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 the job worker who would be liable to pay duty. - AT

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