Undertaking for job-work materials requires supplier declaration to excise authorities that goods will be used in final manufacture. The supplier of raw materials or semi-finished goods must give an undertaking to the Assistant Collector of Central Excise that the goods shall be used (a) in or in relation to the manufacture of the supplier's final products in his factory, or (b) in the manufacture of specified goods by another job worker for further use in or in relation to that manufacture in the supplier's factory.
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.
Undertaking for job-work materials requires supplier declaration to excise authorities that goods will be used in final manufacture.
The supplier of raw materials or semi-finished goods must give an undertaking to the Assistant Collector of Central Excise that the goods shall be used (a) in or in relation to the manufacture of the supplier's final products in his factory, or (b) in the manufacture of specified goods by another job worker for further use in or in relation to that manufacture in the supplier's factory.
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