Dear Experts,
Kindly resolve the query relating to job work.
If a manufacturer send the raw material to Job worker and receiving back the goods within 180 days and in this case whether Manufacturer needs to intimate the excise deptt. and if yes then what will be the format for this.
And if Mfrer is sending the capital goods then i think 57 f4 challan copy is there and in raw material also same format can be used please correct me if i am wrong.
In this case if job worker is manufacturing activity in this case and value of job work in this case is nominal say 10 lakhs then in this case whether Manufactrer can be held liable for paying excise duty.
Excise Duty Rules for Manufacturers: Sending Raw Materials to Job Workers under Notification No. 214/86-CE & Rule 4(6) Explained A query was raised regarding the excise duty obligations when a manufacturer sends raw materials or capital goods to a job worker and receives them back within 180 days. The response clarified that the manufacturer must follow procedures under Notification No. 214/86-CE and Rule 4(6) of the Cenvat Credit Rules, 2004. No additional intimation to the excise department is needed upon receiving the goods back. If the job worker's activity constitutes manufacturing, the principal manufacturer is liable for excise duty, unless the goods are not returned, in which case the job worker may pay the duty. If the activity is not manufacturing, the job worker pays service tax after a threshold exemption. (AI Summary)
TaxTMI 
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