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2012 (10) TMI 626 - HC - Central ExciseGarments stitched by assessee from fabric either brought by the customers themselves or from the Respondent for stitching purpose - Whether liability to to pay excise duty arises? - Held that:- Under the special provisions made as per Rule 7AA of the Central Excise Rules, 1944 and its successor rules, the responsibility to pay duty on textile articles got manufactured on job-work basis is put on the person who gets goods manufactured on job-work basis. He has to discharge such liability “as if he is the manufacturer”. This rule does not say anywhere that the person supplying the raw material would be the manufacturer. The rule only says that such person has to discharge the liability and that in the normal course is done by the manufacturer… There is no ruling by the Courts that a Rule cannot be framed to make the supplier of raw material liable to pay duty. Thus the respondent (appellant before the Tribunal) was not liable to pay excise duty - against department.
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