31 May 2017
ABC Ltd (opted to pay duty @ 2% without cenvat credit under Notification No. 01/2011) sends raw materials to Mr. X (Job worker) for job work. Job worker processes the goods with brand name of ABC Ltd. In this scenario, (1) can ABC Ltd send materials to job worker under Rule 4(5)of Cenvat credit rules? or ABC Ltd should follow notification 214/86? (2) Who is liable to pay duty on final product, ABC Ltd or Mr. X?
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