Pankaj P Bhaiya (M) (28 Points)
14 January 2009
Can a Trading copany be considered as manufacturer when it gives goods (raw material) to other company on job work basis by & then sell it.
ABC is Trading firm. In case it buys raw material from market & offer it to PQR a manufacturing unit on job work basis. Manufactured goods are again sold by ABC. Who is Manufacturer. Can ABC mention its name in invoices as manufacturer
Rajesh Kumar
(Advocate- Tax)
(7806 Points)
Replied 14 January 2009
For excise purposes, manufacturer is the person who manufacture the goods. Ownership of goods is immaterial.
In the present case, the job worker is manufacturer.
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