Excise duty

we are sending material for job work and return back to our factory, material cost Rs.50000 and Machining cost Rs.5000 Whether Excise Duty applicable for Machining Cost? pls clarify
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after completing job work, job worker return to customer with invoice. that invoice is like Material cost Rs.100000 pluse machining cost Rs.10000 Excise Duty Rs.13750 (12.5%) Excise Duty colculation is correct or not?

 

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