https://www.taxtmi.com/caselaws?id=376080 Rule 12B of the Central Excise Rules, 2002 treats the person getting goods manufactured on job work as the assessee once the statutory conditions are met. The exemption notification is applied on the basis of the aggregate value of clearances, not on separate clearances by individual job workers. The clarification circular and its illustrations support that once the aggregate threshold is crossed, exemption is unavailable for clearances covered by the scheme, and duty cannot be avoided by splitting work among multiple job workers. The challenge failed. en-us Thu, 28 Feb 2019 00:00:00 +0530 Wed, 19 Jun 2019 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376080 Rule 12B of the Central Excise Rules, 2002 treats the person getting goods manufactured on job work as the assessee once the statutory conditions are met. The exemption notification is applied on the basis of the aggregate value of clearances, not on separate clearances by individual job workers. The clarification circular and its illustrations support that once the aggregate threshold is crossed, exemption is unavailable for clearances covered by the scheme, and duty cannot be avoided by splitting work among multiple job workers. The challenge failed. Case-Laws Central Excise Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376080