Job-work


This query is : Resolved 

19 December 2013 Inputs sent to the Job worker under rule 4(5)(A) of CENVAT Credit rules,2004 were received back within 180 Days, but received back partially. And some scrap was generated during the process which was not returned back to the Principal manufacturer.
In this case what will be the CENVAT and Escise Liability of Both Principal manufacturer and Job Worker.

20 December 2013 Scrap should be return to the principal manufacturer with time limit if not return then duty will be payable on remaining balance.

22 December 2013 Arun sir, could you provide me any case law for reference?


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