Sunday, 19 July 2015

A person buying raw-material by himself isn't a job-worker even if he manufactures goods for others

Cenvat credit : To be a 'job-worker', person should receive materials from principal manufacturer and undertake work on those materials; hence, vendor/supplier of raw materials cannot be regarded as 'job-worker', as assessee does not supply any raw materials and vendor procures raw materials himself

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