https://www.taxtmi.com/caselaws?id=426370 In central excise, liability for duty on job-work activity turns on who actually performs the manufacturing process, not on ownership of the goods. The reasoning applied the Larger Bench view that transferring chemicals from tankers into drums and affixing labels may place duty liability on the job worker if the activity amounts to manufacture, and that Cenvat or movement provisions do not by themselves create an exemption or shift the duty burden. On the stated facts, the principal supplier had not discharged duty and the exemption framework was not satisfied, so the demand against the appellant was held unsustainable and set aside, while the question whether the activity itself amounted to manufacture was left open. en-us Fri, 12 Aug 2022 00:00:00 +0530 Sat, 13 Aug 2022 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426370 In central excise, liability for duty on job-work activity turns on who actually performs the manufacturing process, not on ownership of the goods. The reasoning applied the Larger Bench view that transferring chemicals from tankers into drums and affixing labels may place duty liability on the job worker if the activity amounts to manufacture, and that Cenvat or movement provisions do not by themselves create an exemption or shift the duty burden. On the stated facts, the principal supplier had not discharged duty and the exemption framework was not satisfied, so the demand against the appellant was held unsustainable and set aside, while the question whether the activity itself amounted to manufacture was left open. Case-Laws Central Excise Fri, 12 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426370