13 April 2015
According to NOTIFICATION No. 8/2015–Central Excise (N.T.)dated 1st March 2015, Is it mandatory to issue an excise invoice to a Job Worker by a principal manufacturer, for every purchase of excisable Goods, if job worker wants to avail the cenvat credit?
Given Conditions:
1. Principal manufacturer is a Registered Dealer. Principal Manufacturer does not sell the Raw Material procured, neither to Job Worker, nor to any person. Registration is made to pass on the credits on import consignments.
2. Factory is owned by Job Worker.
3. Goods are consigned to job Worker's premise directly from the supplier for manufacturing purpose of Principal Manufacturer.
4. Invoice of supplier contains Job Worker as Consignee & Principal Manufacturer as Buyer.
13 April 2015
Yes, if Job worker opt to pay tax liability on clearance of goods on the basis of invoice Job Worker can avail credit against tax liability
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