Job work under central excise

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

31 October 2012 Sir,

Can a dealer of finished goods sent the raw material for job work and received the finished goods back.The dealer is not registered under central excise.
As at the time of declaration given by the principal manufacturer, he says that i will take registration whenever my turnover will cross the turnover of Rs.140 lacs. When a dealer has no machines/setup for manufacturing, how the department will issue a manufacturing licence to the dealer.

REgards

U S Sharma

U S Sharma (Expert)
Follow

01 November 2012 manufacturing can be done with manpower alone, without use of machines even.

for regn purpose, the site plan is required,

Querist : Anonymous

Querist : Anonymous (Querist)

02 November 2012 Sir,
It means dealer can sent goods for job work.

Upgrade to CAclubindia Pro. Subscribe Now!

Querist : Anonymous

Querist : Anonymous (Querist)

02 November 2012 Sir, It means dealer can sent goods for job work. Now it means if a manufacturer takes dealer registration under sales tax act in the name of other persons and starts job work of that firms, he can save excise duty upto the turnover of rs.150 lacs in each firm. Am I right or not.

U S Sharma

U S Sharma (Expert)
Follow

02 November 2012 business is done with own mind and skill, open discussion of "evasion prone" topics are unwanted in the forum.

Message likes : 1 times

Querist : Anonymous

Querist : Anonymous (Querist)

02 November 2012 Sir, A trader cannot send goods for job work under notification no.214/86. In such case, the job worker will be treated as manufacturer.(Sounder Technologies vs CCE 2002 (146) ELT 597 (CEGAT SMB)

U S Sharma

U S Sharma (Expert)
Follow

02 November 2012 the topic started that trader can get regn of manufacturer or not ........... reply is yes, provided he has space for production, then the topic turned towards that trader can send the goods for job work or not ....... then again the author is highlighting his reasearch :) thanks for updating the CCI members Mr/Ms/Mrs. Anonymous :)