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2017 (2) TMI 366 - CESTAT MUMBAIBenefit of N/N. 214/86-C.E. - evasion of central excise duty - appellant is supplier of raw materials and moulds to their job workers for the manufacture of the final products - Held that: - the liability to discharge Central Excise duty on the articles of plastic manufactured is on clearance from the job worker’s premises. When there is no dispute that the job worker has manufactured the articles of plastic, and there being no declaration from the appellant under N/N. 214/86, obviously the job worker is the manufacturer of the final products as he converts the raw material into finished products - appeal allowed - decided in favor of appellant.
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