Two units, one located opposite to each other. Unit 1 is a Partnership firm registered under central excise while unit 2 is a non excisable proprietary concern which is currently a job worker for unit 1 ,doing an intermediate process for unit 1. We wants a single registration for both of them in terms of excise notification 36/2001-C.E (N.T. ) dated 26-06-2001.
Two unit segregated by public road, one is partnership firm registered under central excise and second is job worker not registered central excise department. Two premises are located within a close are in the jurisdiction of central excise. Manufacturing process undertaken therein interlinked. We wants a single registration under new Notification 19/2016 CE (NT).
18 February 2017
If principal manufacturer are paying duty on final products then no need to registered under central excise to jobworker and paying any service tax on job work activity (intermediary services).
thanks for your reply. But my question is that both units i.e. our manufacturing unit registered with central excise and unit doing job work falls under same central excise jurisdiction and we want to merge it with our manufacturing unit. Now problem is that the job-work unit is on lease and plant & machinery is already installed in it. Therefore, whether it is possible to register under single registration when the unit is on lease?
CAclubindia
