https://www.taxtmi.com/caselaws?id=353983 Rule 12B of the Central Excise Rules, 1994 created a special procedure for textile and textile articles made on job work, under which duty liability, accountability and procedural compliance ordinarily rested with the person who got the goods manufactured on his account. The job worker could choose to assume registration and discharge duty himself, but if that option was not exercised, the statutory burden remained with the principal manufacturer. The Board circular was consistent with this arrangement, stating that a job worker was free from duty and compliance obligations unless he opted in. On the admitted facts, the textile job worker had not made that election and was therefore not liable for excise duty. en-us Thu, 11 Jan 2018 00:00:00 +0530 Fri, 23 Feb 2018 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353983 Rule 12B of the Central Excise Rules, 1994 created a special procedure for textile and textile articles made on job work, under which duty liability, accountability and procedural compliance ordinarily rested with the person who got the goods manufactured on his account. The job worker could choose to assume registration and discharge duty himself, but if that option was not exercised, the statutory burden remained with the principal manufacturer. The Board circular was consistent with this arrangement, stating that a job worker was free from duty and compliance obligations unless he opted in. On the admitted facts, the textile job worker had not made that election and was therefore not liable for excise duty. Case-Laws Central Excise Thu, 11 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353983