Job work obligations for branded jewellery: principal must register, account and pay excise duty unless job worker opts to assume compliance. Rule 12AA requires every person (except EOUs/SEZ units) who gets articles of jewellery under heading 7113 manufactured on job work basis to obtain registration, maintain accounts and pay excise duty as if an assessee, while permitting the job worker by agreement to assume registration, accounting, duty payment and invoicing; it prescribes invoice preparation, insertion of date/time of removal by the job worker, duty at rate in force on removal, supply of inputs without reversal of CENVAT under challan, and treats loss, destruction or shortages before clearance as dutiable clearances.
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Provisions expressly mentioned in the judgment/order text.
Job work obligations for branded jewellery: principal must register, account and pay excise duty unless job worker opts to assume compliance.
Rule 12AA requires every person (except EOUs/SEZ units) who gets articles of jewellery under heading 7113 manufactured on job work basis to obtain registration, maintain accounts and pay excise duty as if an assessee, while permitting the job worker by agreement to assume registration, accounting, duty payment and invoicing; it prescribes invoice preparation, insertion of date/time of removal by the job worker, duty at rate in force on removal, supply of inputs without reversal of CENVAT under challan, and treats loss, destruction or shortages before clearance as dutiable clearances.
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