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Central Excise - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Liability of duty on intermediate goods - job-work - it is not ...

Central Excise

December 6, 2017

Liability of duty on intermediate goods - job-work - it is not the case of the appellant that the Principal manufacturer paid duty at anytime as the goods manufactured by him were exempted from duty. Thus the liability for payment of duty on such intermediate goods manufactured by the Jobworker is on jobworker only. - AT

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