Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 46 - AT - Central ExciseLiability to pay duty is of the Job worker or Principal manufacturer - Rule 4 (5) (a) of Cenvat Credit Rules, 2004 - Held that: - the principal manufacturer had cleared the wire rods under the cover of challan in terms of Rule 4 (5) (a) of Cenvat Credit Rules, 2004. In such situation, the responsibility for due accounting and further disposal of such credit availed inputs rest with the principal manufacturer. Duty demand of such items on the appellant job worker is not justifiable - Appeal allowed.
|