Liability to pay excise duty was on job-worker for Unloading Chemicals from tankers, repacking & labelling In Small Drums

Dow Chemical International Pvt. Ltd. Vs C.C.E.-Kutch (CESTAT Ahmedabad) Conclusion: Since the job worker had carried out all the activities which, as per the department, amounted to manufacturing therefore, the job worker was alone to pay the excise duty. Held: Assessee submitted that the activity carried out by the job worker was unloading of chemicals of Chapter 29 from the tanker and converting them into small drums. On the drums, the label was pasted and it was cleared by issuing the invoice of the registered dealer. The activity was trading and could not be considered manufacturing in ord...