Contract Manufacturing

692 views 1 replies

 

Can a Trading copany be considered as manufacturer when it gives goods (raw material) to other company on job work basis by & then sell it.

ABC is Trading firm. In case it buys raw material from market & offer it to  PQR a manufacturing unit on job work basis. Manufactured goods are again sold by ABC. Who is Manufacturer. Can ABC mention its name in invoices as manufacturer

 

Replies (1)

For excise purposes, manufacturer is the person who manufacture the goods. Ownership of goods is immaterial.

In the present case, the job worker is manufacturer.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register