ER-4 for Job Workers

[Sharad Sonawane]

Dear Sir,

We are SSI Unit Manufacturing Pharmaceiticuls Products for other company we dont have own products working as job worker (Loan Licenses ) Cenvat Duty and PLA duty cross above 1 corer but duty paying other company i want to ask Excise returen ER-4 Applicable for us ?

AI Summary

SSI Unit Queries ER-4 Excise Return Requirement; Duty Paid by Partner; Considers Job Work, Cenvat Credit Factors A small-scale industry (SSI) unit manufacturing pharmaceuticals for another company inquires about the applicability of the ER-4 excise return, given that their duty payments exceed 1 crore, though the duty is paid by the other company. One response suggests that since the unit itself does not pay the duty, filing ER-4 is unnecessary. Another response agrees but advises considering filing the ER-4 due to the unit's involvement in job work and Cenvat credit activities exceeding 1 crore, recommending seeking a second opinion.