Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Job-work - failure on the part of principal to pay the duty - ...


Principal Manufacturer's Duty Payment Dispute in Job-Work: Appellant Not Liable Under Notification No. 10/97-CE.

July 20, 2019

Case Laws     Central Excise     AT

Job-work - failure on the part of principal to pay the duty - appellant have not availed the benefit of N/N. 10/97-CE, which was availed by the principal manufacturer and, therefore, the demand of duty for violation of the terms of N/N. 10/97-CE cannot be raised against the appellant

View Source

 


 

You may also like:

  1. 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...

  2. Liability to duty - principal manufacturer or job worker - the principal manufacturer i.e. who furnished the undertaking under notification 83/94 and 84/94 is liable to duty - AT

  3. Benefit of exemption under notification 10/97-CE - end-use of the goods - appellant eligible for benefit of exemption under notification 10/97 for supplies of ‘Dissolved...

  4. Valuation - goods supplied on principal to principal basis - job-work or not - erely because the goods manufactured by M/s. Inova bear the brand name of M/s. Roca, the...

  5. CENVAT Credit - Job Work - wiring harness was removed without payment of duty under job work procedure to the principal manufacturer and that semi-finished goods removed...

  6. Benefit of Notification No.10/97-CE dated 1.3.97 - Production of requisite certificate - applicants are manufacturers of optical fibre & optical fibre cables and they...

  7. CENVAT Credit - since admittedly, in the case on hand, the Principal manufacturer, i.e. the Daman unit, paid duty on finished goods, evenif it is produced at job...

  8. Demand of duty on differential value - processed fabrics was sold by the ‘job-worker’ to the principal manufacturer who sold them to other buyers - having accepted the...

  9. Demand of duty from the Job worker who is the actual manufacturer - Extended period of limitation - Principal Manufacturer filed the declaration under Notification...

  10. Valuation of goods in the hands of Job Worker - principal manufacturer is not discharging excise duty liability - provisions of Rule 10A would not apply to job worker...

  11. When a principal manufacturer gets his goods manufactured from a job worker on job work basis and the transaction between them are on principal to principal basis, it is...

  12. Job-worker or manufacturer - Duty liability - The case revolved around the appellants' role as job workers in the manufacture of machine-made dipped matches, supplied...

  13. CENVAT Credit - exempt goods - On merits, it is a case that the appellant is manufacturing dutiable goods not exempted goods. Some clearances were exempted from payment...

  14. 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...

  15. Captive Consumption - Benefit of exemption - Since the appellant has got their goods manufactured/yarn dyed from job worker; in these circumstances, the job worker is...

 

Quick Updates:Latest Updates