‘Job Workers’ are Manufacturer who does not have an Obligation to Discharge Excise Duty Liability under Central Excise Act: CESTAT [Read Order]

By Shabna Rahim - On October 20, 2023 4:00 pm - 2 mins read
Job Workers - Manufacturer - Obligation - Excise Duty - Central Excise Act - CESTAT - taxscan

The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that ‘job-worker’ was nothing but a manufacturer who did not have an obligation to discharge excise duty liability under Central Excise Act, 1944.  Patel Profiles Pvt Ltd, the appellant assessee was a job worker, and Siemens Ltd and Jindal Steel Works Ltd for…

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