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Job work

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(Querist)
07 August 2015 Proprietorship sending goods with e1 form to job worker (company). Proprietorship is not registered in excise. Job worker after finishing the job work charging excise duty and paying it (writing in narration that paying it on behalf of proprietorship) . Question is who is liable to pay excise here?
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Arun Kumar Singh

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Arun Kumar Singh (Expert)
15 September 2015 It is ok. The goods are manufacturing at the premises of job worker and job worker charged the excise duty. The duty liability of job worker.
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