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Central Excise - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Job work - The only reason for denial of the benefit of this ...


Benefit Denied Due to Supplier's Failure to File Declaration; Appellant Not Accountable for Supplier's Lapse.

May 24, 2023

Case Laws     Central Excise     AT

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 filed any declaration as required. The appellant in the present case could not have been held responsible for the failure of the supplier of raw material to give the undertaking as ascribed to the proper officer having jurisdiction over the factory of the job worker/supplier. - AT

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