https://www.taxtmi.com/highlights?id=82282 This is a case regarding levy of Central Excise Duty on Ready Mix Concrete (RMC) manufactured at construction sites by the appellant. The key points are: The appellant was manufacturing RMC at the site of the builder using raw materials provided by the builder, making it a job-work activity. The ownership of plant and machinery is irrelevant in determining job-work; the relationship between material supplier and processor is crucial. As the appellant was clearing goods manufactured on behalf of the builder, duty was payable by the appellant even as a job-worker. Regarding the extended period of limitation, it was held that due to a change in opinion based on a Supreme Court decision, the extended period could not be invoked, and the demand ..... en-us Thu, 17 Oct 2024 09:24:23 +0530 Thu, 17 Oct 2024 09:24:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=82282 This is a case regarding levy of Central Excise Duty on Ready Mix Concrete (RMC) manufactured at construction sites by the appellant. The key points are: The appellant was manufacturing RMC at the site of the builder using raw materials provided by the builder, making it a job-work activity. The ownership of plant and machinery is irrelevant in determining job-work; the relationship between material supplier and processor is crucial. As the appellant was clearing goods manufactured on behalf of the builder, duty was payable by the appellant even as a job-worker. Regarding the extended period of limitation, it was held that due to a change in opinion based on a Supreme Court decision, the extended period could not be invoked, and the demand ..... Highlights Central Excise Thu, 17 Oct 2024 09:24:23 +0530 https://www.taxtmi.com/highlights?id=82282