My company has two units in the same city. One is manufacturing unit and is registered under Excise & Service tax act. The Other unit is unregistered and is only exclusively doing job work of heat treatment for its first unit.(1) How can the heat treatment unit get excise duty claim on purchase of its Plant & Machinery and other process inputs received from excisable units? (2) Whether service tax is not applicable on job work invoices issued to its manufacturing unit, though exceeding the limits? What should be the best course of action.