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?
Individual Seeks 'Jobworker' Status for Own Goods, Follows Notification 214/86 CE Amid Space Constraints An individual inquired about the possibility of being considered a 'jobworker' for their own goods due to space constraints at their excise registered premises. They rented another location to conduct part of their manufacturing process, intending to comply with Notification 214/86 CE by moving inputs and semi-finished goods on returnable challans and dispatching finished goods from the main premises. One response noted the absence of explicit provisions in Central Excise Laws but suggested it could be akin to captive consumption. Another response confirmed the feasibility of conducting job work at a different location, provided the procedures under Notification 214/86 CE are followed. (AI Summary)
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