Excise Duty Demandable only on Job worker as Actual Manufacture of Motor Vehicles and Not on Raw-Materials Supplier: CESTAT [Read Order]

Excise Duty Demandable - Job worker - Actual Manufacture - Motor Vehicles - Not on Raw-Materials Supplier-CESTAT-TAXSCAN

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Excise duty can be demanded only on the job worker who is considered as the actual manufacture of a motor vehicle and not on raw materials supplier.  Tata Motors Limited, the appellant assessee engaged in manufacturing chassis of commercial motor…

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