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    <title>Applicability of Excise Duty on Job Work</title>
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    <description>Liability for excise duty in job work arises when the job work process results in the creation of excisable goods. An excisable unit performing job work for a non-excisable party may incur duty if the operations amount to manufacture or are treated as deemed manufacture, and the job work notification governing movement and permissions must be examined for procedural compliance.</description>
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      <description>Liability for excise duty in job work arises when the job work process results in the creation of excisable goods. An excisable unit performing job work for a non-excisable party may incur duty if the operations amount to manufacture or are treated as deemed manufacture, and the job work notification governing movement and permissions must be examined for procedural compliance.</description>
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