OLD FINISH GOODS.

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This query is : Resolved

R.DUTTA (Querist)

25 November 2010 Dear Experts,
We are a Lead Acid Battery Manufacturing Unit.We are selling Lead Acid Batteries to our customer. And after the end of the batteries' life we take back those batteries from customer. The life- end batteries we are sending to SMELTER.The Smelter recover the old lead from batteries and make Lead Ingots from batteries.
Now my question is wheather this type of activities is under job work?
Kindly explain me
Thanking you,
r

Madhukar N Hiregange

Madhukar N Hiregange (Expert)

27 November 2010 It could be considered as manuafcture as what goes inot the process is old batteries and what comes out is ingots. The same couldbe sent under job work by the battery manufacturer under not 214/86 and the job worker need not discharge the duty.

R.DUTTA

R.DUTTA (Querist)

27 November 2010 Dear Mr. Madhukar
Thanks a lot for your rjeply. But till it is not clear to me. And also request you kindly tell me what is the central Excise records to be maintain.
Thanks and regards,
r

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