Chartered Accountant
4780 Points
Joined March 2009
If the Job Worker works on Principal to Principal basis, then the Job Worker is liable to pay Excise Duty on the Product manufatured [UOI Vs Cibatul Ltd. 1985 (22) ELT 302(SC)].
Where in case the Goods are sent back to the Principal Manufacturer, then the Principal Manufacturer shall be liable to pay the Excise Duty.
Regards,
Devendra Kulkarni