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2014 (3) TMI 518 - AT - Central ExciseWaiver of pre-deposit - Levy of duty on intermediate products, manufactured by Job Worker, used by the assessee in exempted final products - Benefit of exemption Notification No. 76/1986 - Captive consumption - manufacture of catechu like substance containing an abundance of catechins by Job worker - manufacture of katha as final product - Held that:- It is settled law that 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 not the principal manufacturer - Following decision of assessee's own previous case [2012 (9) TMI 708 - CESTAT, NEW DELHI] - stay granted.
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