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

2016 (11) TMI 46 - CESTAT NEW DELHI

2016 (11) TMI 46 - CESTAT NEW DELHI - TMI - Liability to pay duty is of the Job worker or Principal manufacturer - Rule 4 (5) (a) of Cenvat Credit Rules, 2004 - Held that: - the principal manufacturer had cleared the wire rods under the cover of challan in terms of Rule 4 (5) (a) of Cenvat Credit Rules, 2004. In such situation, the responsibility for due accounting and further disposal of such credit availed inputs rest with the principal manufacturer. Duty demand of such items on the appellant .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n the process of drawing S.S. of wire from Wire rod on job work basis. The impugned order confirmed the duty demand of ₹ 4,05,063/- pertaining to the goods covered by three challans issued in terms of Rule 4 (5) (a) of Cenvat Credit Rules, 2004 by the supplier of inputs (principal). The appellants are engaged in these processes for quite sometime. The statutory amendment in the tariff effective from 08.07.2004 covered drawing wire from wire rod as a process of manufacture. Accordingly, the .....

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