Eway BIll for repair

Note that We have just start New business in west Bengal after got GST Number

Suppose ABC Ltd. Company  send  a  machine (vide Delivery Challan) repairing  job purpose  to us   which value Rs. 150000.00, After complete  our JOB WORK we return the Machine for DELIVERY CHALLAN according to this  format BILL To ABC LTD. (Principal Employer)   and  SHIP TO  XYZ LTD. ( principal Employer selected Party) & after few day we generate Labour Charges(SAC Code) Bill Rs. 11500.00

Can Eway Bill Gererate in this situation because we hear that Eway Bill exempted for Job Work purpose  in West Bengal.

Note that we send machine to principal Employer selected Party not to Principal Employer