Job-worker liable to discharge duty in absence of undertaking under notification no. 83/94-CE

Commissioner of Central Goods And Service Tax Vs Sonex Marmo Grani Pvt Ltd (CESTAT Delhi) CESTAT Delhi held that unless there is an undertaking by the principal manufacturer that they would discharge the duty liability (notification no. 83/94-CE), the job worker is liable to discharge duty on the clearances from the premises of job worker. Facts- The respondent was engaged in sawing marble blocks on job work basis for various parties. They were maintaining job work ledger and issuing job work invoice for the same. Raw material suppliers were sending the marble blocks directly to the assessees....