Excise liability allocation to goods owners shifts duty and credit responsibilities, granting procedural relief to textile job workers. Rules assign excise liability and procedural responsibility to the person who gets yarn, fabric or garments manufactured on job work, freeing job workers from duty and procedural obligations unless they opt to register; permit serially numbered printed challans/proforma invoices for inter job worker transfers and approval sales; preserve CENVAT credit by endorsement through exempt/non excisable stages; allow one time deemed or document based credit for stocks as of 31.03.2003; provide simplified quarterly returns for specified preparatory works while duty is paid monthly; and exclude EOUs/SEZs from the special procedure.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise liability allocation to goods owners shifts duty and credit responsibilities, granting procedural relief to textile job workers.
Rules assign excise liability and procedural responsibility to the person who gets yarn, fabric or garments manufactured on job work, freeing job workers from duty and procedural obligations unless they opt to register; permit serially numbered printed challans/proforma invoices for inter job worker transfers and approval sales; preserve CENVAT credit by endorsement through exempt/non excisable stages; allow one time deemed or document based credit for stocks as of 31.03.2003; provide simplified quarterly returns for specified preparatory works while duty is paid monthly; and exclude EOUs/SEZs from the special procedure.
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