Case Law Details
Case Name : Precision Metals Vs CCEx (CESTAT Mumbai)
Appeal Number : E/740/07
Date of Judgement/Order : 13/01/2016
Related Assessment Year :
Courts :
All CESTAT CESTAT Mumbai
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Job worker enjoying exemption under Notification No. 214/86 not liable to reverse Cenvat credit as the duty on job worked goods ultimately paid by principal manufacturer
(Arising out of Order-in-Original No. 42/MS (31)/Commr/Rgd/ 06-07 dated 29.03.2007 passed by Commissioner of Customs & Central Excise, Raigad)
Brief of the case :
- The CESTAT Mumbai in the case of Precision Metals vs. CCEx held that as per the special procedure prescribed in Notification no. 214/86 job worker can get duty exemption in respect of job worked goods cleared to principal manufacturer but this exemption donot make the goods as exempt from duty because ultimately duty got paid at the principal manufacturer send at the time of clearance of job worked goods.
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Author Bio
Any relevant data or information connected to work orders executed under FORM57 F4 with respect to Notification no.214/86. Please advice .