If a central excise assesee undertakes jobwork under 4(5)(a) or under 214/86 then the provider of the raw material has to discharge the central excise payment liability.
So, in the above case, should the jobworker make invoice under rule 11 or should he use commercial invoice as there in no liability on job-work under the provisions of above rule/notifications.
Excise invoice is meant for goods which are cleared from RG-1 or DSA,
for job works under 214/86 or 4(5)a, only commercial invoice is to be raised for the job work value only.
ADY & CO.
New Delhi
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Hyderabad
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