Repacking and relabelling of Bought out items alongwith final product

[SANDESH SHINDE]

Dear Sir,

Can our Processor(i.e Job worker) carry out repacking and relabelling of Products. Such products are not MRP based products and as per that product chapter heading repacking and relabelling does not amts to manufacture.So please explain us how he can carry out such activity whether on payment of duty or whether without payment of excise duty, Please explain the procedure,Please give us any reference regarding this.Thanksand regards.

AI Summary

Can job workers repack and relabel non-MRP products without it being manufacturing? Service tax applies, CENVAT Rule 4(5)(a). A query was raised regarding whether a job worker can perform repacking and relabeling of non-MRP based products without it being considered manufacturing under Central Excise rules. The inquiry sought clarification on whether such activities require payment of excise duty and the applicable procedures. A response indicated that service tax applies to the transaction, and goods can be sent on a challan under CENVAT credit Rules 4(5)(a).