https://www.taxtmi.com/caselaws?id=338666 The Tribunal found that the appellant was not liable to pay Central Excise duty as the job worker, who assembled the final products using raw materials supplied by the appellant, was deemed the manufacturer. The lower authorities erred in holding the appellant responsible for duty, as the job worker's premises were where the liability to pay Central Excise duty arose. The Tribunal set aside the previous order, ruling in favor of the appellant. The judgment was pronounced on 5-10-2016. en-us Wed, 05 Oct 2016 00:00:00 +0530 Thu, 09 Feb 2017 09:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338666 The Tribunal found that the appellant was not liable to pay Central Excise duty as the job worker, who assembled the final products using raw materials supplied by the appellant, was deemed the manufacturer. The lower authorities erred in holding the appellant responsible for duty, as the job worker's premises were where the liability to pay Central Excise duty arose. The Tribunal set aside the previous order, ruling in favor of the appellant. The judgment was pronounced on 5-10-2016. Case-Laws Central Excise Wed, 05 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338666