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TMI BlogJob work under 7114X X X X Extracts X X X X X X X X Extracts X X X X ..... Sir, I have a factory in Delhi and its branch in Chandigarh both are registered with central excise as manufacturer. If I purchase cenvatable gold in Delhi and transfer the same to Chandigarh, and Chandigarh makes coins out of it under 7114 and the transfer it back to Delhi office which after further processing exports it under rule 18 Rebate. My question is that whether Chandigarh fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory can take the cenvat and charge excise duty and return to Delhi factory or it will be called Job work in the hands of Chandigarh Factory? My interest is to pay excise in Chandigarh and Delhi factory takes the cenvat and export it under rebate Arun - Reply By Rajagopalan Ranganathan - The Reply = Sir, Since your Chandigarh factory converts gold supplied by you into coins the proces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s amounts 'manufacture' under Section 2 (f) of Central Excise Act, 1944 . Therefore your Chandigarh factory has to pay duty on the coins when they remove it your Delhi factory. If you avail job work notification No. 214/86-CE then your Chandigarh factory need not pay any duty but you have to prove that coins manufactured at Chandigarh factory is semi-finished in nature and without sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jecting the same to further process(es) the same cannot be marketed. The option is yours and exercise the same judiciously. - Reply By arun aggarwal - The Reply = Sir process in Chandigarh is manufacturing , but I fear that excise may take it as job work in hand of Chandigarh. Or my understanding is wrong? - Reply By Rajagopalan Ranganathan - The Reply = Sir, In that case you need not av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ail Notification No. 214/86 . Ask Chandigarh unit pay duty on the coins and you take credit of the same on receipt of the same in your Delhi unit. You can use this credit for payment of duty on the gold coins subjected to further process and export the same under claim of rebate under rule 18 of Central Excise Rules, 2002. - Reply By arun aggarwal - The Reply = Thanks sir - Reply By YAGAY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AND SUN - The Reply = If you export from Chandigarh after getting the permission from jurisdictional commissioner, then, you need not to pay Central Excise Duty and claim back duty as rebate claim. It will reduce the cost of export. - Reply By arun aggarwal - The Reply = Pls consider this also Rule 12AA - Job work in articles of precious metals falling under heading 7114 of the First S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chedule to the Tariff Act - Central Excise Rules, 2002 - Job work under 7114 - Query Started By: - arun aggarwal Dated:- 25-2-2017 Central Excise - Got 6 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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