goods
manufactured on job-work basis, assessable value would
be the job charges (including the profit of the job-worker if
already not included ... that wherein goods
manufactured on job-work basis, assessable value would
be the job charges (including the profit of the job- worker if
already
circles and scrap were
manufactured by their Job workers, therefore the job workers were the
manufacturer, hence they were not liable to pay duty ... job worker and in the event of finished
goods produced by the job worker in the normal course the said
job worker would be deemed
that the entire activity was undertaken by the job worker
therefore, the job worker becomes the manufacturer for which the duty
demand cannot be made ... manufacturer and in the present case, the job worker.
7.6 The job worker being the manufacturer of goods is liable to pay
duty on goods
job workers, but the same was never received by the job
workers.
g) That rebate of duty paid on the materials used in the manufacture ... appellant and sent to the job workers and job workers did carry out
the manufacturing activity in respect of the goods exported as is evident
job work which is amounting to manufacture is, legally, the manufacturer. In respect of goods manufactured on job work basis cleared by the job worker ... thrust on the job worker-appellant. Therefore, payment of service tax by the job worker-appellant is in order.
d) Job worker-appellant cannot
their own factory or the factory
of the associate/supporting manufacturer
/job worker. The entitlement/goods shall
not be transferable.
The exporters who gets ... free credit entitlement certificate endorse the
name of the associate manufacturer/supporting
manufacturer/ job worker on the certificate as declared by
the applicant. Goods imported
pass Under Rule 52A by the job worker/processor. All this would go to show that the job-worker was not liable to pay excise ... job-worker, without payment of duty. Therefore, unless there is an exemption notification, job-worker (appellant herein) would have to pay duty on goods manufactured
supplied to the job workers and as per the instructions of the
respondent loan licensee, the job workers manufacture the medicaments under
the supervision ... goods manufactured by the job
workers were sent by the job workers to the respondent. The job workers
were not selling the goods
manufactured from independent contractors on job work basis. It was stated that at all times the insulated panels manufactured by the job worker were taken ... job worker and not by the petitioners. The petitioners went to the extent of falsely claiming that the job worker, on manufacture of insulated panels
inputs used by job workers in job-working contracts - Regarding.
Instances have come to the notice of the Board where job workers have availed ... duty and not on the job worker. The job worker in his own right he may be an independent manufacturer, but as far as these
