https://www.taxtmi.com/notifications?id=156 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. en-us Tue, 01 Mar 2005 00:00:00 +0530 Wed, 12 Nov 2008 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=156 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. Notifications Central Excise Tue, 01 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/notifications?id=156