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    <title>LABOUR JOB ACTIVITY</title>
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    <description>A manufacturer registered under excise may perform job work for an associate and subcontract processing; the bonded transfer route may be used for movement of input and semi-processed materials to subcontractors and back. The combined activities should be intimated to the department, and transactions should be invoiced as job work rather than as service tax invoices where the end product is excisable.</description>
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      <description>A manufacturer registered under excise may perform job work for an associate and subcontract processing; the bonded transfer route may be used for movement of input and semi-processed materials to subcontractors and back. The combined activities should be intimated to the department, and transactions should be invoiced as job work rather than as service tax invoices where the end product is excisable.</description>
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      <law>Central Excise</law>
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