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Central Excise - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Duty liability to be discharged by the Job worker or Principle ...


Job Worker, Not Principal Supplier, Holds Duty Liability as Manufacturer in This Case.

December 26, 2014

Case Laws     Central Excise     AT

Duty liability to be discharged by the Job worker or Principle supplier (the appellant) - it is the job worker who has to be treated as manufacturer and not the appellant and, therefore, there would not be any duty liability on the appellant. - AT

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