https://www.taxtmi.com/forum/issue?id=109334 Whether job-work finished goods attract the concessional excise rate or the higher rate turns on whether the principal manufacturer availed cenvat credit on inputs or input services. If the principal has not availed credit and supplies materials in its own name, the job worker may clear finished goods at the concessional rate after MRP abatement; if the principal has availed credit, the higher rate applies. The department may require proof of the principal's credit status and the notification claimed should be indicated in statutory returns. en-us Sun, 25 Oct 2015 13:42:05 +0530 Thu, 23 Jan 2025 15:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109334 Whether job-work finished goods attract the concessional excise rate or the higher rate turns on whether the principal manufacturer availed cenvat credit on inputs or input services. If the principal has not availed credit and supplies materials in its own name, the job worker may clear finished goods at the concessional rate after MRP abatement; if the principal has availed credit, the higher rate applies. The department may require proof of the principal's credit status and the notification claimed should be indicated in statutory returns. Discussion-Forum Central Excise Sun, 25 Oct 2015 13:42:05 +0530 https://www.taxtmi.com/forum/issue?id=109334