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2018 (1) TMI 719 - AT - Central ExciseWhether central excise duty can be recovered from the appellant where admittedly the appellant acted as a job worker who carried out processing activity on behalf of other persons? Held that: - if the job worker obtain registration then only they are required to follow the provisions for payment of duty. It is optional for the job worker whether to obtain the registration and undertake to discharge the duty liability on the job work activity. If the job worker does not opt for obtaining the registration, no Excise duty liability can be made on the job worker, in such case the principal merchant manufacturer shall be liable to pay Excise duty. As per sub-rule (6) of Rule 12B, it is provided that the job worker shall not require to maintain any record, evidencing the processes undertaken for the sole purpose of undertaking job work - In view of sub-rule (6), the demand of duty on job worker cannot be made on the appellant being a job worker as he has not obtained the registration. The appellant being a job worker, of textile and textile article falling under Chapter 54 & 55 is not required to pay Excise duty in terms of Rule 12B - demand set aside - appeal allowed.
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