‘Job Workers’ are Manufacturer who does not have an Obligation to Discharge Excise Duty Liability under Central Excise Act: CESTAT [Read Order]

By Shabna Rahim - On October 20, 2023 4:00 pm - 2 mins read

Job Workers - Manufacturer - Obligation - Excise Duty - Central Excise Act - CESTAT - taxscan

The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that ‘job-worker’ was nothing but a manufacturer who did not have an obligation to discharge excise duty liability under Central Excise Act, 1944. Patel Profiles Pvt Ltd, the appellant assessee was a job worker, and Siemens Ltd and Jindal Steel Works Ltd for…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?

Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)

₹1199 + GST for 1 year

Subscribe Now

Topics