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

Permissibility of additional labour-job unit: registered excise units may undertake labour job works subject to compliance and record rules.
A unit registered under Central Excise may operate an additional unit performing labour job works even if those activities do not fall under central excise; there is no prohibition. Operators should follow applicable procedural provisions and guidance cited (Central Excise Rules, CCR provisions, relevant notifications and the departmental manual) to address movement of goods, recordkeeping and other compliance requirements.