ultimate focus of the PCIT was on to the payment towards job
work amounting to Rs.10.87 crores.
10. The PCIT, thus ... executed through job workers who are kind of petty sub
contactors who get the job work done through various labourers. The job
work
herein after referred as STM) are engaged
in the business of job work of gold jewellery. They claimed that they
receive the raw material (gold ... referred as KSTE) for the
purpose of making jewellery. For the job work purpose, they have
appointed two persons named Mr. Rohit Kumar Suri
returns. The notice also asked the other manufacturing trading and job
working firms to show cause as to why their clearances should not be
clubbed ... individual units
4. Non-payment of coolie or job charges for job work
done by the units for one another till the year
returns. The notice also asked the other manufacturing trading and job
working firms to show cause as to why their clearances should not be
clubbed ... individual units
4. Non-payment of coolie or job charges for job work
done by the units for one another till the year
October 2008
and June 2009 cover dispatches of MnO manufactured on job-work
basis and hence, are accounted for in the DSA. If the quantities ... would be no difference barring the
clearances of MnO manufactured on job-work basis. Difference if any is
attributable to missing DMs, approximation of weight
October 2008
and June 2009 cover dispatches of MnO manufactured on job-work
basis and hence, are accounted for in the DSA. If the quantities ... would be no difference barring the
clearances of MnO manufactured on job-work basis. Difference if any is
attributable to missing DMs, approximation of weight
October 2008
and June 2009 cover dispatches of MnO manufactured on job-work
basis and hence, are accounted for in the DSA. If the quantities ... would be no difference barring the
clearances of MnO manufactured on job-work basis. Difference if any is
attributable to missing DMs, approximation of weight
sent by him to the job worker from whose
premises the excisable goods after completion of job work are
intended to be cleared, before ... proviso to sub-rule (1).
(8) The job worker, with or without completing the job work
may,-
(i) return the goods without payment of duty
expression "job work" means processing or working
upon of raw materials or semi-finished goods supplied
to the job worker ... job worker being the manufacturer of
goods is liable to pay duty on goods manufactured by
him albeit on job work. The ownership
job-
worker. This can only be in a scenario wherein the
principal E/51653 -51656/2017 manufacturer (viz.
recipient of job-worked goods) has paid ... supply of raw materials as a mandatory test in case of job
work transactions.'
and similar disputes having been considered in Sujhan
E/1956
