https://www.taxtmi.com/caselaws?id=450670 The CESTAT Mumbai held that the job worker was not liable for central excise duty on inlay cards manufactured during job work operations. The appellant, acting as job worker, received raw materials from the principal manufacturer for cutting PVC rigid rolls into smaller pieces and piercing them for jewelry display. The tribunal found this activity constituted job work under Notification 83/94-CE, which exempts goods manufactured at job work from excise duty. Consequently, the demand confirmation and penalty imposition under Rule 26 of Central Excise Rules, 2002 were set aside, and the appeal was allowed. en-us Thu, 07 Mar 2024 00:00:00 +0530 Mon, 11 Mar 2024 06:24:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450670 The CESTAT Mumbai held that the job worker was not liable for central excise duty on inlay cards manufactured during job work operations. The appellant, acting as job worker, received raw materials from the principal manufacturer for cutting PVC rigid rolls into smaller pieces and piercing them for jewelry display. The tribunal found this activity constituted job work under Notification 83/94-CE, which exempts goods manufactured at job work from excise duty. Consequently, the demand confirmation and penalty imposition under Rule 26 of Central Excise Rules, 2002 were set aside, and the appeal was allowed. Case-Laws Central Excise Thu, 07 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450670