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2018 (8) TMI 541 - AT - Central ExciseN/N. 83/94-CE - Job-work - benefit denied on the ground that the Principle manufactures who supplied them, the goods for Job Work neither had any factory nor manufacturing facilities and was also not registered under Excise - Held that:- The principal who had supplied the goods for Job work is not having the factory and is also not registered. The principal had also not filed the declaration with jurisdiction of Central Excise Authority undertaking to used the goods received from the Job Worker for manufacturer of dutiable goods - as the principal does not have a factory or registration he would not fulfill requirements of N/N. 83/94-CE. In instants case, Power of Attorney holders of his principle supplying the goods for Job Work, and the appellant manufacturer, was common entity. In this circumstance, the claim of the appellant that they cannot be expected to know about of activities of the Principal full flat. Appeal dismissed - decided against appellant.
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