08 February 2015
We are a manufacturing unit under Central Excise for manufacturing Electrical Goods.
We also doing repairing and making new mould in our factory for our internal use only.
(1) But now we start making mould for our other units they send the Components to us on Annexure -II under Canvat Credit Rule 4(5)A after complete the the mould we close this Annexure.
(2) Secondly we received the components from our other units for making mould again we want to send these components to another Job Worker for further processing So it permissible to send these components to another job worker if yes on which Documents we can send.
For this process we should intimate to Excise Department or amend our RC Please Guide us what is the process for above transactions.
Note- We making mould in-house in our Factory for our internal use and also transfer to our other Units Not sale to any outsides @ third party.
(3) Some mould also send from Our Haridwar Unit for Repairing purpose to us after repairing again we send these mould to Haridwar Unit for this what is the Documentary procedure for material movement Because Haridwar Unit is Excise Exempted Unit so they didn't issue the Job work Challan to us So please Advise.
08 February 2015
Service tax will be applicable on job work if principal manufacturer are not registered under central excise or not paying duty on final product. No need to pay duty if goods manufactured for self consumption and duty paying on final products. The goods should be removed for job work under 57F4 challan.
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