Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2010 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (4) TMI 286 - PUNJAB & HARYANA HIGH COURTJob worker – liability of pay excise duty – receipt of material under 57F(2) / 57F(4) challans – It is the case of the Revenue that the job worker would be liable to pay central excise duty, specially, when he has received the raw material against the challan under rule 57F(2) of the Rules and not the final manufacturer of the end product. Held that: - , it is the manufacturer of the final product who is claiming modvat credit. The job worker is not entitled to claim any credit and no credit has been claimed by him. - job workers who receive inputs from principal manufacturers under challans issued under rule 57F(4), as this rule stood during the relevant period, and returned the said goods after carrying out the process of heatsetting and strentering on job work basis to the principal manufacturer were not required to pay duty on the goods so returned during the period in question.
|