Excise duty

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we are sending material for job work and return back to our factory, material cost Rs.50000 and Machining cost Rs.5000 Whether Excise Duty applicable for Machining Cost? pls clarify
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after completing job work, job worker return to customer with invoice. that invoice is like Material cost Rs.100000 pluse machining cost Rs.10000 Excise Duty Rs.13750 (12.5%) Excise Duty colculation is correct or not?

 


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