Can I be 'jobworker' for my own goods ?

[Jayant Kuvelkar]

Due to shortage of space in my excise registered premises, I have taken a rental place at a different location, where I intend to carry out part of my manufacturing process. All the conditions of NNotn. 214/86 CE will be followed and movement of inputs/semi-finished goods will be done on returnable challans. Finished goods will be brought back and dispatched from the main excise registered premises on payment of duty.

The question is, will I be treated as 'joworker' at the rented location so as to become eligible for availing Notn. 214/86 CE?

[YAGAY andSUN]

Though there is no provision in the C.E.Laws on the aforesaid matter, but it can be treated at part with captive consumption.

[Dilip Darji]

Dear Sirs.

You can very well do job-work for your own at a different place, subject to following the detailed procedure under Notification 214/86-CE.

AI Summary

Job-work for own goods permitted when notification conditions are complied with and goods returned to excise premises. An assessee may act as a job worker for its own goods at a separate rented location provided the procedural and documentary requirements of Notification 214/86 CE are fully complied with: inputs and semi finished goods must move on returnable challans, finished goods must be returned to the main excise registered premises, and duty must be discharged upon removal from that registered premises.