26 December 2011
If the final product is exempted on account of any exemption notification does the job work done for the manufacture of such final product will be covered by exemption notification no 214/86 ? My view is Yes as the condition under 214/86 is excised duty leviable even on the exempted goods excise duty is leviable...
26 December 2011
The basic concept which clearly provides that duty is on manufacture. Therefore if manufactured goods become exempted, then job worker will liable for duty in such cases as goods are manufacturing on job work.
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