https://www.taxtmi.com/forum/issue?id=816 Liability for central excise duty in job work arrangements depends on whether the material supplier (principal) pays duty; where a job worker returns finished goods incorporating additional inputs the excise exposure and registration threshold implications turn on allocation of liability and the commercial ownership of inputs and outputs. Modvat credit availability similarly depends on which taxable person discharges duty: the principal may claim credit on the processed final product if duty is paid appropriately, whereas a job worker who purchases inputs and pays duty without claiming credit raises questions about entitlement to modvat under the statutory allocation and procedural conditions. en-us Mon, 30 Jun 2008 17:31:45 +0530 Thu, 23 Jan 2025 15:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=816 Liability for central excise duty in job work arrangements depends on whether the material supplier (principal) pays duty; where a job worker returns finished goods incorporating additional inputs the excise exposure and registration threshold implications turn on allocation of liability and the commercial ownership of inputs and outputs. Modvat credit availability similarly depends on which taxable person discharges duty: the principal may claim credit on the processed final product if duty is paid appropriately, whereas a job worker who purchases inputs and pays duty without claiming credit raises questions about entitlement to modvat under the statutory allocation and procedural conditions. Discussion-Forum Central Excise Mon, 30 Jun 2008 17:31:45 +0530 https://www.taxtmi.com/forum/issue?id=816