SSI exemption - denial of benefit of Job work - The requirement ...

Central Excise

February 27, 2018

SSI exemption - denial of benefit of Job work - The requirement of declaration under N/N. 214/86, is not a mere facility. The declaration serves the purpose of shifting responsibility on payment of duty from the hob workers to principal manufacturer who undertakes to pay the duty liability in respect of goods. In the absence of the declaration no liability can be fixed on the principal manufacturer. - AT

View Source

← Previous Next →

SSI exemption - denial of benefit of Job work - The requirement ...

Central Excise

February 27, 2018

You may also like:

Cenvat credit - job work - input services used in the manufacture of job worked goods exempted under Notification No.214/86-CE is admissible. - AT

Job work - Reversal of CENVAT Credit - Even though the goods manufactured under Notification 214/86- CE, the CENVAT Credit in respect of inputs used in the said goods is...

Job worker can avail cenvat credit while availing exemption notification no. 214/86 where principal is paying duty on such goods

Cenvat Credit - Denial of input service credit in the hands of Job worker who is availing the benefit of exemption notification no. 8/2005 ST and 214/86 CE and did not...

Disallowance of CENVAT Credit - Job works - Whether the job workers can prefer to pay excise duty in spite of having exemption notification bearing no. 214 of 1986 - held yes - AT

SC confirmed the decision of tribunal against the assessee denying the benefit of exemption from duty on Job work - Benefit under N/N. 214/86 - As the principal...

Benefit of N/N. 214/86 - job work - as principal manufacturer has exported the goods under bond which means that duty is leviable on such goods but is not being paid for...

Job work - N/N. 214/86 dated 25.03.1986 - declaration/ certificate by the principle manufacturer not filed - double benefit of exemption on the same raw material is not...

Job work - Principal was not having a manufacturing facility, power connection etc. - Notification No.214/86-CE dated 25.3.1986. - prima facie job worker is not eligible...

Job Work - SSI units - duty liability on the manufactured goods, which come into existence and are captively consumed for which exemption is not available under SSI exemption - AT

Quick Updates: