Job worker

yes job worker is liable to pay excise duty if he is independent in nature , IF the job worker is in control or related to manufacturer then either job worker or manufacturer is liable to pay duty.

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