Re: Fw: CENTRAL EXCISE LIABILITY ON JOB WORKER AND DEALER
कृष्ण झा
From: AMIT TIBREWAL <amit.t...@tatasteel.com>
Date: 12 May 2014 13:17
Subject: Fw: CENTRAL EXCISE LIABILITY ON JOB WORKER AND DEALER
To: कृष्ण झा <mail.kr...@gmail.com>
Cc: Exchange-Professionally <echange-pro...@googlegroups.com>, group exchange <foru...@googlegroups.com>
Removal of goods for job work, without payment of Excise duty, is provided
under Rule 16(a),16(b),16© of CER 2002 and Rule 4(5)(a) of CCR 2004.
Rule 16(a) & 16© shall not be applicable in this case.
Rule 16(a) relates to removal of Inputs from factory to a job worker for
further processing, testing or any process and
Rule 16© relates to removal of Excisable goods manufactured in his factory
for any process not amounting to manufacture.
Under Rule 4(5)(a) of CCR, the cenvat credit shall be allowed even if
Inputs/capital goods are sent to a job work for further processing,
testing.......etc. but the complete reading of the para indicates that the
goods must be removed from a factory and received back in factory within
180 days in order to avail the benefit of the Cenvat credit on the said
goods.
All the above rules indicate that removal of goods for job work without
payment of duty is allowed from the factory premises. Factory as defined
under section 2(e) of the act means any premises or precincts thereof,
where any manufacturing process/activity is being carried on or ordinarily
carried on.
For considering Rule 4(5)(a) of CCR 2004, definition of Inputs & capital
goods need to looked upon, which again relates their association to a
factory. And since, the premises of the dealer (in the said case) cannot be
considered as factory, removal for job work without payment of duty shall
not be available.
Rule 16(b) of CER 2002 allows commissioner of CE to permit by way of a
special order, a manufacturer to remove semi-finished excisable goods for
carrying out certain manufacturing process to any other premises and bring
back such goods to his factory, without payment of duty or to some other
registered premises and allow the removal of goods from such other premises
on payment of duty.
The above rules clearly indicates that removal of goods for job work
without payment of duty is available only to a manufacturer
Thanks & Regards,
Amit Tibrewal| Manager (Indirect Taxation) | Finance & Accounts | TATA
Steel Limited,Jamshedpur | ) : +91 7763807418 | ) : +91 0657 6645363 | e-*
: amit.t...@tatasteel.com
----- Forwarded by AMIT TIBREWAL/EXCISE SECTION F&A/TATA STEEL LIMITED/IN
on 12-05-2014 10:10 -----
From: Amit Tibrewal <amit.ti...@gmail.com>
To: "amit.t...@tatasteel.com" <amit.t...@tatasteel.com>,
Date: 11-05-2014 02:35
Subject: Fwd: {CA AGARWAL RANJEET} CENTRAL EXCISE LIABILITY ON JOB
WORKER AND DEALER
---------- Forwarded message ----------
From: "कृष्ण झा" <mail.kr...@gmail.com>
Date: 8 May 2014 12:40
Subject: {CA AGARWAL RANJEET} CENTRAL EXCISE LIABILITY ON JOB WORKER AND
DEALER
To: "Exchange-Professionally" <echange-pro...@googlegroups.com>,
"group exchange" <foru...@googlegroups.com>
Dear Sirs,
With profound regards, I would like to draw following few
lines for your valuable advise.
1. ABC Ltd, a registered dealer under central excise purchased Iron Ingot
from a manufacturer.
2. Such Dealer want to send the said Iron Ingot to other manufacturer for
converting such Iron Ingot to MS Rod as Job Work.
Query :
Whether such registered dealer can send goods for job work to any
manufacturer.
(a) What will be the procedure to be followed by Dealer and Job worker
Manufacturer under central excise.
(b) What will be the central excise liabilities and who will liable.
(c) Who can take credit of Central excise duty charged by Ingot
Manufacturer ( Whether Dealer or Job Worker Manufacturer)
(d) How duty will passed on to the subsequent buyer or others.
Please advise.
--
Thanking You !!
With Warm Professional Regards,
Forever,Yours in Service,
Krishna Jha
Cell : +91- 9777218101.
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--
Krishna Jha
mmanagers
If one ITO is harassing a particular assessee , can he seek transfer of his file to another ITO. If yes, what is the procedure…
Regards
Roshan Chandak
Agrawal Singhania & Co
Chartered Accountants
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