LEVY OE EXCISE DUTY ON JOB WORK (INTER-UNIT TRANSFER)

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..... LEVY OE EXCISE DUTY ON JOB WORK (INTER-UNIT TRANSFER)
Query (Issue) Started By: - S.C. WADHWA Dated:- 31-10-2014 Last Reply Date:- 4-11-2014 Central Excise
Got 2 Replies
Central Excise
A .....

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..... unit of a Pvt. Ltd. Co. made job work for another unit of same company. After job work, materials transferred vide invoice bearing "transfer of goods to branch office". Excise du .....

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..... ty was levied on job work. Query is : Please mention how will the transferree book in its account i.e. how transferre can avail cenvat of excise duty sinc .....

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..... e it is inter-transfer of goods i.e. it is neither sale nor job work Reply By Naveed S: The Reply: Sir, Please refer sub rule 5(a) of rule 4 of cenvat credit rules, 2004 for necessary clari .....

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..... fication. Also, cenvat credit can be availed on the basis of the documents prescribed under rule 9 of cenvat credit rules, 2004. Reply By AAKASH KUMAR: The Reply: As per rule 4(5)(a) job worker can .....

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..... remove the job worked goods without payment of duty. Even then if duty has been paid then principal manufacturer can avail cenvat on the basis of invoice of job worker.
Discussion Forum - Knowledg .....

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..... e Sharing .....

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