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    <description>Whether a job worker must charge tax depends on whether the process constitutes manufacture; if so, the job worker pays excise duty and issues an excisable invoice with the duty available as credit to the principal. If not manufacture, the job worker may return inputs under the original challan without excise duty but the activity may attract service tax, and specified exemptions relieve service tax where the principal pays the final duty. Notification provisions also allow duty/payment arrangements between related parties and affect CENVAT credit entitlement.</description>
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      <description>Whether a job worker must charge tax depends on whether the process constitutes manufacture; if so, the job worker pays excise duty and issues an excisable invoice with the duty available as credit to the principal. If not manufacture, the job worker may return inputs under the original challan without excise duty but the activity may attract service tax, and specified exemptions relieve service tax where the principal pays the final duty. Notification provisions also allow duty/payment arrangements between related parties and affect CENVAT credit entitlement.</description>
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