Applicability of Excise Duty on Job Work

[Monika Mittal]

Ours is an excisbale unit, if we want to do the job work of a unit which not an excisable unit. What are the rules of excise regarding that.

AI Summary

Excise Duty Liability on Job Work for Non-Excisable Units Clarified Under Notification No. 214/86 An excisable unit inquires about the applicability of excise duty when performing job work for a non-excisable unit. The responses clarify that excise duty liability arises when excisable goods are manufactured, even if the final product is not subject to excise duty. Notification No. 214/86 outlines the regulations for job work, including movement of goods and permissions. It is emphasized that the nature of operations and whether they constitute deemed manufacture must be examined to determine excise duty obligations. The discussion highlights the need for careful assessment of specific operations and circumstances.