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Central Excise - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Job Work - revenue allege that JRE was not an independent job ...


Revenue Fails to Prove JRE as Dummy Entity; No Demand for Manufacturing Cost Reduction Claims.

July 31, 2015

Case Laws     Central Excise     SC

Job Work - revenue allege that JRE was not an independent job unit but was a dummy created and nurtured with the single motive that cost of manufacture be reduced by bifurcation and the cost of sale promotion, advertisements, after sales services etc. - allegation not proved - no demand - SC

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