Excise duty on jobworker

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

27 February 2016 hi,

Manufacturer sent goods to jobworker. jobworker do jobwork & sent good to same manufacturer & Manufacturer after doing some further processing remove goods after paying duty.
is jobworker liable to pay duty.& if yes & no under which provision

Arun Kumar Singh

Arun Kumar Singh (Expert)
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04 March 2016 If principal manufacturer are paying duty on final products then no need to pay duty on intermediate goods under notification no. 25/2012-ST.