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2018 (8) TMI 608 - CESTAT HYDERABADJob-work - who is liable to pay duty - N/N. 83/1994-CE dated 11.04.1994 - Whether the assessee is eligible for exemption under Notification No.83/1994-CE for the goods manufactured by them on job work basis? - Held that:- If the exemption notification is a conditional notification, all conditions must be fulfilled and it is for the assessee to show that they have fulfilled the conditions. If the assessee fails to establish that they have fulfilled all the conditions of the notification, they are not entitled to the benefit of the same. In this case, the exemption notification requires the supplier of raw material to give an undertaking to the jurisdictional authorities of Central Excise having jurisdiction over the assessee that they will pay the relevant excise duty. Thus 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. The Revenue has a strong case as far as the allegation that the appellant has not fulfilled conditions stipulated in the N/N. 83/1994-CE is concerned - It a fit case to be remanded back to the original authority. Appeal allowed by way of remand.
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