https://www.taxtmi.com/forum/issue?id=3000 Entitlement to Notification 214/86 depends on whether the steel tubes are excisable and included in the holder's central excise registration, and on whether the conversion activity constitutes manufacture or true job work. Processing purchased inputs by the registrant itself generally risks classification as manufacture with the registrant treated as a deemed manufacturer and liability to excise; processing for another registered manufacturer may qualify for the notification if duty is payable by the final manufacturer. Consideration of valuation rules was also advised. en-us Tue, 10 May 2011 08:33:35 +0530 Thu, 23 Jan 2025 15:58:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3000 Entitlement to Notification 214/86 depends on whether the steel tubes are excisable and included in the holder's central excise registration, and on whether the conversion activity constitutes manufacture or true job work. Processing purchased inputs by the registrant itself generally risks classification as manufacture with the registrant treated as a deemed manufacturer and liability to excise; processing for another registered manufacturer may qualify for the notification if duty is payable by the final manufacturer. Consideration of valuation rules was also advised. Discussion-Forum Central Excise Tue, 10 May 2011 08:33:35 +0530 https://www.taxtmi.com/forum/issue?id=3000