Treatment of excise in books??

IN CASE OF "NORMAL GOOD" ---REAL MANUFACTURER AT THE TIME OF REMOVAL FROM REAL FACTORY AS THE MANNER SPECIFIED IN RULE 8 OF CER,02

IN CASE OF MOLASSES AND BRANDED READYMADE GARMENTS...............PROCURER AND BRAND NAME OWNER RESPECT. AT THE TIME OF RECEIPT OF MOLASSES AND REMOVAL FROM FACTORY RESPECT.

HENCE JOB WORKER CONCEPT IS NOT RELEVANT IN UR CASE...

WAIT FOR EXPERT OPINON..

Dear Ankit Sharma

1. Only Manufacturing or Producer of final product can discharge the excise duty.

2. IF its not exmpted anywhere in excise law, you need to check in central excise terrif act 1985.

3. Excise duty is payable, when goods are removed from the factory or from the place of manufacterer.

4. In your case No job work concept applicable.

Regards

Kumar

Central Excise duty liability will be on manufacturer of goods. SSI exemption will be available upto 1.5cr. Manufacturer will pay the excise duty after ssi exemption. No duty on jobwork if duty paid on final product.