Works Contract - TDS and other issue, Income Tax

[Asif Ali]

X Company has provided Materials (Mat A) to a Job worker. Job worker will add some Materials (Mat B) along with (Mat A) supplied by X and do the processing as per specification of X company ?

Query : Will TDS u.s 194C is applicable ? (since I know the same is applicable if Job worker carried out the work with Material supplied by Principal but in this case 2 things happening, material is supplied by Principal + Material is also supplied by Job worker.

Query 2: whether Excise duty is chargeable and how ?

Query 3 : What is the rate of WCT is chargeable if final output is Acid slurry ? Now Can the principal take the credit of WCT in West Bengal ?