https://www.taxtmi.com/circulars?id=5708 Where job-work is performed on a manufacturer's inputs or partially processed inputs under rule 57F(4) of the Central Excise Rules, 1944, the excise duty liability is required to be discharged by the manufacturer and not by the job-worker; accordingly, job-workers are not eligible to avail Modvat/input credit on those inputs. en-us Thu, 20 Mar 1997 00:00:00 +0530 Fri, 13 Mar 2009 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5708 Where job-work is performed on a manufacturer's inputs or partially processed inputs under rule 57F(4) of the Central Excise Rules, 1944, the excise duty liability is required to be discharged by the manufacturer and not by the job-worker; accordingly, job-workers are not eligible to avail Modvat/input credit on those inputs. Circulars Central Excise Thu, 20 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5708