Regd. Running additional unit on Labour Job only

[SURYAKANT MITHBAVKAR]

our unit is registered under Central Excise Act. we are running additional unit where we are doing only labour Job. Pl. guide us any books available in market regd. rules and regulation to run additional unit on Labour Job includes movement of Goods, records,etc.

[Surender Gupta]

Refer to Rule 16 of Central Excise Rules, 2002, Rule 4 of the CCR and notification no. 214/86 CE with central excise manual issued by CBEC.

You are allowed to run any additional unit on labour job works or any other activity even if the same is not falling under central excise. There is no restriction.

AI Summary

Guidance for Excise Units on Additional Labor Operations: Refer to Rule 16, Rule 4 CCR, and Notification 214/86 CE. A registered unit under the Central Excise Act is operating an additional unit for labor jobs and seeks guidance on applicable rules and regulations, including the movement of goods and record-keeping. A respondent advises referring to Rule 16 of the Central Excise Rules, 2002, Rule 4 of the CCR, and notification no. 214/86 CE, along with the central excise manual by CBEC. It is clarified that running an additional unit for labor jobs or other activities is permissible, even if not covered under central excise, with no restrictions.