Accounting in which head

i m working in manufacturing co,(lamination division) we made laminated roll but for making pouches we need job work from other co. my question is, we manufacture laminated roll and then for making zipper pouches we send the material to other co and such co. raise bill as job work and return our material after making zipper pouch. then we sell those pouches to our client. so how i entered those job work bill in my books and in which suitable head. is i have to pay service charge on job work bill or not, because our final product is exciseable and we had already charge excise duty and vat upon it.