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Seizure of Principal Manufacturer s Stock Lying at Job Worker s Premises

Seizure of Principal Manufacturer s Stock Lying at Job Worker s Premises - Central Excise - Started By: - Vivek Gupta - Dated:- 7-5-2017 Last Replied Date:- 8-5-2017 - The Principal Manufacturer (PM) is not registered under the excise laws and its Job Worker agrees to discharge all the related excise liabilities under Notification No 36/2001. The PM retains the right and title of the stocks both raw materials and finished goods lying at the Job Worker's premises. However the excise liability .....

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law goods can be seized from the job worker's premises. Goods are not to be removed without proper invoice whether premises belong to job worker or principal manufacturer. However, registration is mandatory for principal manufacturer except for small scale units. They are to follow the procedure laid down in notification nos. 83 & 84/94. - Reply By KASTURI SETHI - The Reply = Goods lying in the factory can also be seized but such seizure is not successful because duty is to be discharge .....

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