16 October 2014
Dear Nitika Ji, Exemption Notification 214/86-C.E. allows exemption of excise duty on excisable goods manufactured on job work basis subject to fulfillment of conditions prescribed. One of the condition is that the principal who got goods manufactured through job work shall submit an undertaking with the jurisdictional AC/DC of Excise of job worker that the processed goods shall either used in manufacture of another commodity on which excise duty is to be paid or to be cleared as such for home consumption on payment of duty or to be cleared as such for export on payment of duty/under Bond/Under LUT. For getting the full text, pleaes read the notification.
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