Job work- to raise exc. inv or comm. inv.

Amit (Accountant) (261 Points)

06 February 2012  

If a central excise assesee undertakes jobwork under 4(5)(a) or under 214/86 then the provider of the raw material has to discharge the central excise payment liability.

 

So, in the above case, should the jobworker make invoice under rule 11 or should he use commercial invoice as there in no liability on job-work under the provisions of above rule/notifications.