Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Excise Duty Liability on Scrap generated at Job Worker Premises

Central Excise - Started By: - Rakesh K Paliwal - Dated:- 6-7-2015 Last Replied Date:- 7-7-2015 - Dear All,Pl let me know the judgments on above subject, when Principle Manufacture sent goods[ under rule 4(5)a] for fuhrer processing to job worker /processor , and get back after processing , which is add in final product on which duty paid by principle manufacturer, what is the treatment of scrap generated at job worker premises regarding duty liabilty ????RegardsRakesh Paliwal - Reply By Arun Ku .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

not required to be returned - Waste and Scrap generated at job worker s end is not required to be returned to manufacturer. Only finished product is required to be returned- Forbes Aquatech v CCE (2008) 230 ELT 629 (CESTAT SMB)= 2008 (1) TMI 770 - CESTAT, BANGALORE - relying on CCE v Shahumbari Sugar (2004) 176 ELT 819 (CESTAT) = 2003 (9) TMI 268 - CESTAT, NEW DELHI. In Windals Auto v CCE (2012) 279 ELT 298 (CESTAT SMB)= 2012 (11) TMI 479 - CESTAT, NEW DELHI, scrap was not brought back but was .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version