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Central Excise - Highlights / Catch Notes

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SSI Exemption - clubbing the clearances of job worker with that ...

Central Excise

October 9, 2020

SSI Exemption - clubbing the clearances of job worker with that of the appellant - under the scheme of the Act, ipso facto the duty liability is on the job worker - the appellant is not liable to pay any central excise duty for the goods got manufactured and cleared from the job worker’s premises. - AT

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