Reversal of duty on job work

This query is : Resolved

Manish (Querist)
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03 August 2009 We are manufacturer as well as job worker regd. with excise. We also undertake jobwork of Fabrication and galvanizing of dutiable & exempted goods. We produces dutiable & exempted goods and do not maintain separate records. We avail cenvat credit on free issued inputs received from customer for job work & own purchased inputs like, steel, zinc, Consumables, Fuels etc. As per Rule 6(3)(b) of cenvat credit rules, 2004, we reverse 10% duty on clearance of exempted goods (now 5% to be reversed).

For non-exempted goods received in our factory for job work, how much credit should be reversed by us.

In case, if customer is regd. with excise, and paying excise duty on goods so processed by us, are we liable to reverse the duty?

If customer is not regd. with excise, and not paying excise duty on goods so processed by us, at which rate duty should be reversed? how the valuation is to be done?