Taxability relating to job work

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

05 May 2011 My company is doing job work for our clients i.e. conversion of cole to coke, on job work basis, by getting it done through some other persons.

My question is whether we are eligible for the notification 214/86 for exemption from levy of excise duty? and if yes whether we will be required to get ourselves registered under central excise?

Please suggest....

CA Unnikrishnan Nair N

CA Unnikrishnan Nair N (Expert)
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10 May 2011 It appear that conversion of coal in to coke amounts to manufacture as both falls under different classification. Judicial decisions on the point also has to be studied. You are eligible for the exemption under Noti.214/86 subject to the procedural compliance. No need to get registered for undertaking job work.