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    <title>FG material transfer from Processor(Manufacturer) to Factory (Manufacturer)</title>
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    <description>Clearance of finished goods from a job-worker to the principal manufacturer on payment of excise duty raises questions about duty liability and Cenvat credit entitlement; the principal remains the liable manufacturer, exemptions may apply under notification where the principal undertakes specified use or duty payment, and credit availability depends on whether further manufacture occurs and whether the job-worker used substantial own inputs or Cenvat credit in producing the goods.</description>
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      <description>Clearance of finished goods from a job-worker to the principal manufacturer on payment of excise duty raises questions about duty liability and Cenvat credit entitlement; the principal remains the liable manufacturer, exemptions may apply under notification where the principal undertakes specified use or duty payment, and credit availability depends on whether further manufacture occurs and whether the job-worker used substantial own inputs or Cenvat credit in producing the goods.</description>
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