https://www.taxtmi.com/highlights?id=63419 Levy of Central Excise duty - intermediate goods used in the manufacture of exempt final goods - the duty liability would fall on the manufacturer who is a job worker in this case and not on the appellant. Since duty demand has been made on Brass Casted Rods and the appellant is not a manufacturer of the same, the demand is not sustainable and accordingly, the impugned order demanding duty from appellant is legally not correct.- AT en-us Fri, 13 May 2022 07:49:10 +0530 Fri, 13 May 2022 07:49:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63419 Levy of Central Excise duty - intermediate goods used in the manufacture of exempt final goods - the duty liability would fall on the manufacturer who is a job worker in this case and not on the appellant. Since duty demand has been made on Brass Casted Rods and the appellant is not a manufacturer of the same, the demand is not sustainable and accordingly, the impugned order demanding duty from appellant is legally not correct.- AT Highlights Central Excise Fri, 13 May 2022 07:49:10 +0530 https://www.taxtmi.com/highlights?id=63419