2014 (12) TMI 537

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.... Per: B S V Murthy: The appellant is manufacturer of iron and steel products. They have been sending finished and semi-finished goods to various job workers for further processing and in terms of Rule 4(6) of CENVAT Credit Rules. 2004, have been clearing final products directly from the job workers premises. Job workers have been clearing the scrap also but the duty was being paid by the appellan....

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....that in one of the cases viz., Mahindra Hinoday Industries Ltd.: 2013 (292) E.L.T. 456 (Tri.-Mum.), it has been held that liability to pay duty is on the manufacturer and it cannot be shifted by any trade notice or permission issued to a manufacturer. In that case also, Revenue had demanded duty from the principal-manufacturer on the ground that principal-manufacturer had been permitted to get the....