Indirect taxation

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CA Pintu Mishra

CA Pintu Mishra (Querist)
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13 July 2010 Does Job work amounts to Manufacture?

Srikant

Srikant (Expert)
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13 July 2010 Job work amounts to manufacture.
Generally there are several cases infavour of and against this issue.

It all depends on the nature of goods.

However as per Central Excise Rules, Jobworker has to obtain Registration.

CA Pintu Mishra

CA Pintu Mishra (Querist)
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13 July 2010 We are availing deduction under 80-IA and our unit also does job work for our other branch which doesnt come in any exemption. I want to know whether job work income will be exempt in case it amounts to manufacture?

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CA Shiv

CA Shiv (Expert)
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14 July 2010 good one... Since your unit is already availaing deduction of 80IA than yes it is manufacture process and liable for excise...

Yes if its falling under 80IA than yes....