Dear All,
Recently we engaged one job worker to whom we will supply the material and he will assemle the same and to some extent he will use his input also to complete the Job. After that he will send back the same to us and here in our factory the same assembled material passes the test process and after clearing it will be sold to customer.
My question is
(1)Even though some testing is pending from our side, can we say the process done by the job worker is manufacturing process and he have to charge Excise Duty as per Rule 10A Valuation?
(2) And if we say this is not manufacturing process and we receive final material in our factory, Can job worker transfer Cenvat related to input used by him if yes than how?
(3) If we say that Job worker done manufacturing for us, and we remove the material NT 214/86 from job worker premises, Can job worker transfer Cenvat related to input used by him if yes than how?
Please give your expert opinion on the same
CAclubindia
