Registation required for jobworker

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

25 August 2012 Dear sir,

Ours is manufacturing industry with a turnover of 70 crores. I am looking for your help and solve my query.
1. We have a 3 units in diferent area under different central excise ranges . location. A.B.C

A is registered with central excise and cleared the goods on payment of duty.

B & C is our extension units which is not registered under central excise duty . At B, C Places we are doing only manufacturing for A. At B,C are not selling any items nor doing any job work to other customers. There is no sales nor job work at B & C. Our general practice is we are sending the raw material to B & C on 4(5) challan for job work purpose. After manufacturing at B&C the material is comming back to at A and clearing the goods from A on payment of duty. Now my querry is.

A).Whether B & C to be registered in Central Excise or should given any declaration in their jurisdictional. (As per my knowledge no registration required because we are not selling any item at B&C places)
B).What are the records to be maintain by B&C.

C) Proceedures now we are following is correct or wrong.

Please clarify urgently basis

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