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2012 (9) TMI 708 - AT - Central ExciseJob work - person liable to pay duty of excise - manufacturer - the imported gambier is not processed by M/s. IWPCL but is sent by them to their job worker, M/s. BCPL for processing on job work basis and while processing the imported gambier on job work basis for M/s. IWPCL, M/s. BCPL are not functioning under Notification no.214/86-CE - 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. - stay granted. Even if the duty is held as chargeable, if the cenvat credit is allowed, the net duty demand would be negligible and that too after assuming that the entire duty demand for the period from May, 03 to December, 07 is within time, which also appears to be doubtful. Thus, looking at from this angle also, there does not appear to be any duty liability against assessee - in favour of assessee.
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