Case Law Details
Case Name : Commissioner Central Excise & CGST Vs Khemani Metal Industries Private Limited (CESTAT Delhi)
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Commissioner Central Excise & CGST Vs Khemani Metal Industries Private Limited (CESTAT Delhi)
Conclusion: In present facts of the case, the Hon’ble Tribunal held that where a principal manufacturer did not file the requisite undertaking to the jurisdictional authority in terms of Notification No. 214/86, then the job worker was liable to pay the duty on the goods manufactured. In such circumstances, it was held therein that job worker automatically is the manufacturer and therefore liable to pay
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.