SSI Goods taken out for job Work: Exemption scheme - 84/94 - Central Excise - Tariff

Exemption for job work: specified excisable goods cleared for external processing are duty-exempt subject to supplier undertaking.

The notification exempts specified excisable goods cleared by a manufacturer to a place outside his factory for job work from the whole of the excise duty leviable thereon, subject to the supplier giving an undertaking that the specified goods on return will be used in the supplier's factory in or in relation to the manufacture of exempted goods or goods within a defined list, and that failure to do so will render the supplier liable to pay the excise duty.