Exemption from registration: manufacturers using third-party fabricators exempt if authorised fabricator completes excise formalities and discharges liabilities. Exemption from registration is available where a manufacturer gets goods produced by another and authorises that producer to comply with all procedural excise formalities; the manufacturer must furnish information necessary for value determination including selling price, and the authorised producer must agree to discharge all liabilities under the excise law and rules in respect of those goods.
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.
Exemption from registration: manufacturers using third-party fabricators exempt if authorised fabricator completes excise formalities and discharges liabilities.
Exemption from registration is available where a manufacturer gets goods produced by another and authorises that producer to comply with all procedural excise formalities; the manufacturer must furnish information necessary for value determination including selling price, and the authorised producer must agree to discharge all liabilities under the excise law and rules in respect of those goods.
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