No liability to Pay Excise Duty on manufacturing by Independent Job Work Contractors

Comet Technocom Pvt. Ltd. Vs Commissioner of Central Excise & S. Tax (CESTAT Kolkata) The issue here is very short. The assessee sent materials to diverse job workers for manufacture of the final product. Only inspection of the finished goods was carried out at the premises of the assessee. If the job workers are proved to be the agents of the assessee who work under their supervision and control, then the assessee is the real manufacturer and not the job workers. Excise duty is payable by the assessee. On the other hand, if the job workers are proved to be independent contractors with lit...