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Matter of job work

Rajiv (Senior Accounts Officer) (1548 Points)

17 August 2013

good afternoon sir,

we are excisable unit. we starting doing some job work. job work company also excisable unit. than who will take permission from excise department.we or job work company.who will paid excise we or job work.the job work company will also give challan 54f(4)

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6 Replies

vikas (student ) (139 Points)
Replied 17 August 2013

dear sir

raw material supplier(RMS) take purmission from department and duty paid also

sumit (CA Final) (284 Points)
Replied 19 August 2013

Hi,

If Jobworker return back to you intermediate goods within 180 days, then Raw Material Supplier is liable to pay excise duty.

If Job worker directly removed Finished Goods from his primises then Job Worker is liable to pay duty.

kumar hattanna (Officer - Excise) (525 Points)
Replied 19 August 2013

Dear sir If you Original manufacturer takes input credit, how come job worker can remove the exciseable goods. Kindly confirm Regards Kumar

kumar hattanna (Officer - Excise) (525 Points)
Replied 19 August 2013

Dear sir If Original manufacturer takes input credit, how come job worker can remove the exciseable goods. Kindly confirm Regards Kumar

sumit (CA Final) (284 Points)
Replied 19 August 2013

As per Rule 4(6) of CCR, with prior permission of AC/DC, Jobworker can directly cleared Final Product from its premises without payment of duty.

Amitabha Mukherjee (Sr. Manager, GST) (253 Points)
Replied 20 August 2013

dear ,

your asking not clear to me. however what ever i make out, on the basis of my understanding i am trying to give you the information.

when you are a job worker.

If you are manufacturer and if you start for doing job work then some xyz parties will give you the materials under rule 4(5)a , you will maintain annexure-v register and when you will send the goods part by part to the party then you should maintain subsidery challan or delivery challan , after completion of job you will fill up job work challan which was given by the party . It should be despatched within 180 days. no need to take permission from your side.