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Payment of excise duty

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(Querist)
06 August 2012 PLEASE HELP ME.....
Name 2 situation where excise duty liability is not
of the actual manufacturer but the person who has supplied the raw material to the manufacturer ?
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U S Sharma

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U S Sharma (Expert)
08 August 2012 if the goods are supplied under 57F(4) challan, or challan under notification 214/86, then only ED is payable by principal. otherwise in balance all cases the ED liability is shifted to job worker, as when the job work amounts to manufacture, the job worker is deemed manufacturer.
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vishwajeet kumar

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vishwajeet kumar (Querist)
09 August 2012 thanku sir
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