Job worker

Is a Job Worker is liable to pay excise duty ?

IF Yes then what are the condition?

Replies (2)

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

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 01 September 2026
Articles

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Foundation

View Details
Company
28 August 2026
Assistant Manager

NRS AND ASSOCIATES

Kozhikode

CA Inter

View Details
Company
09 September 2026
Semi Qualified CA / CA Inter - 2 Groups Cleared

Getmyca Consultant Pvt Ltd

New Delhi

CA Inter

View Details
Company
18 August 2026
CA Semi Qualifies

Goyanka and Associates

New Delhi

CA Inter

View Details
Company
17 August 2026
Chartered Accountant with US GAAP Experience

Austin Med Solutions Pvt Ltd

Bengaluru

CA

View Details
Company
09 September 2026
SENIOR AUDITOR & ACCOUNTS MANAGER

Anupam Parashar & Co.

Ghaziabad

CA Final

View Details
Company
08 September 2026
Semi-Qualified Assitant

Subrahmanyam & Sivudu CA Firm

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 24 August 2026
Article Assistant

M/s.S.G.Salecha & Co.

Mumbai

CA Inter

View Details