excise valuation rules rule 10A doubt?

if a manufacturer clears goods(not sold) to to job worker further work with payment of duty....and then job worker send/clears finished goods to depots of manufacturer ,where goods sold...in this case who is liable for duty payment when goods r finally sold from depots???

in bangar it is said tht job worker is liable for duty payment on this final sale????is it right???i hv doubts???