Introduction: -
‘Job Work’, ‘Cenvat” and ‘Litigation’ - a combination of these three means “Sky is the limit”. Job work in itself has been a critical area of Central Excise Law. Being already complicated with its own policies and procedures, the existing provisions of Rule 6 of the Cenvat Credit Rules, 2004 have added oil to the fire. This expose is all about the causes, effects and prospective of Job work r/w Cenvat Credit Rules, 2004.
Rule 6 of Cenvat Credit Rules, 2004: An introduction:-
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