Central Excise Rule 12B: Preventing Exploitation of Job Work to Circumvent Aggregate Turnover Limits.

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....Job work - Computation of Aggregate turnover of the goods - If the contention of the Appellant is accepted, a dealer may get the goods referred to in Rule 12B manufactured from several job workers to ensure that the value of the clearances from each job worker is less than the limit prescribed for individual clearances. In such a case the emphasis in the Rule regarding aggregate clearances would be rendered meaningless.....