excise valuation rules rule 10A doubt?

Dear Lokesh,

Manufacturer can clear the semi finished goods to Jobworker on payment of duty for further process, and the Jobworker after availing the Cenvat Benefit can clear the finished product to Mfr / Depot on payment of duty.

However the deffrence in selling price and the clearance price is different, then the Principle Manufacturer has to pay the diffrential duty at the end of the month.

duty is payable at the time of removal from factory of Job Worker on Normal selling price existing on same day at the depot of principal. person liable to pay depends on whether job work exemption is availed or not.

wht would be answer if job worker availed exemption,, and how can answer be change if job worker not availed exemption..

Normally Job worker is required to pay duty as he is the Manufacturer in this case. but if exemption is claimed then Principal will undertake to pay duty at the time of clearance.

thnx amanpreet.........