https://www.taxtmi.com/highlights?id=38142 SSI exemption - denial of benefit of Job work - The requirement of declaration under N/N. 214/86, is not a mere facility. The declaration serves the purpose of shifting responsibility on payment of duty from the hob workers to principal manufacturer who undertakes to pay the duty liability in respect of goods. In the absence of the declaration no liability can be fixed on the principal manufacturer. - AT en-us Tue, 27 Feb 2018 07:46:55 +0530 Tue, 27 Feb 2018 07:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=38142 SSI exemption - denial of benefit of Job work - The requirement of declaration under N/N. 214/86, is not a mere facility. The declaration serves the purpose of shifting responsibility on payment of duty from the hob workers to principal manufacturer who undertakes to pay the duty liability in respect of goods. In the absence of the declaration no liability can be fixed on the principal manufacturer. - AT Highlights Central Excise Tue, 27 Feb 2018 07:46:55 +0530 https://www.taxtmi.com/highlights?id=38142