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TMI Blog57F4- excise is applied my my row material by job worker.X X X X Extracts X X X X X X X X Extracts X X X X ..... 57F4- excise is applied my my row material by job worker. X X X X Extracts X X X X X X X X Extracts X X X X ..... is ₹ 65.00 and the value of components added by our supplier, is ₹ 75/- including his labour. While making the Excise invoice to us, on what amount he will charge the excise duty ,on 75/- or including our cost also i.e. 135/-. and our cost will be deducted from the gross Invoice Amount. please explain the process as per Excise guidelines. My qus. is that why they are charging the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise on my my material, however we already have paid the Excise and if again the job worker would apply the excise again on my material, it will be duplication of tax. And as far as i know 57F4 challan means my material is going out only for further process. Please suggest me and provide the act or sec. so that i can improve my self. Regards, Avanish Reply By Rajagopalan Ranganathan: The Repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y: Sir, If the process undertaken by your job worker does not amount to 'manufacture', then no cenvat duty payable on job worked goods. If the process undertaken amounts to manufacture then job worker has to pay duty on the transaction value, that is, cost of raw material + cost of material added by the job worker + job charges charged by the job worker + job worker's profit. This is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per rule 6 of Central Excise Valuation Rules. Reply By KASTURI SETHI: The Reply: 2016 (12) TMI 1260 - CESTAT ALLAHABAD Lohia Starlinger Ltd. Versus C.C.E. & S.T., Kanpur Reply By Ganeshan Kalyani: The Reply: I agree with the views of Sri Rajagopalan Sir. The case law as cited by Sri Kasturi Sir, nails the issue. Reply By Ganeshan Kalyani: The Reply: The case law answers the query of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... querist. Reply By KASTURI SETHI: The Reply: Sh.Kalyani Ji, Thanks for your deep study. Reply By Mitesh Gandhi: The Reply: Dear Sirs, In my view if the final product attracts excise duty then job worker do not have to pay excise while sending it back ?? but rather he can charge service tax. and principal supplier has to pay ST in RCM and take credit. Please endorse if this is Ok or correct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me if my understanding.
thank you,
Mitesh X X X X Extracts X X X X X X X X Extracts X X X X
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