https://www.taxtmi.com/forum/issue?id=110127 Outsourcing heat treatment within the principal's premises is job work; internal memos/challans should document movements, consumables charged by the principal are part of job charges, and the job worker is not liable to service tax under the job-work exemption. Heat treatment performed in-house constitutes manufacture but, when consumed in the principal's final product, is treated as captive consumption and exempt from excise. The principal should intimate the Range Officer and maintain simple accounts to monitor movements. en-us Sat, 02 Apr 2016 09:19:11 +0530 Thu, 23 Jan 2025 15:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110127 Outsourcing heat treatment within the principal's premises is job work; internal memos/challans should document movements, consumables charged by the principal are part of job charges, and the job worker is not liable to service tax under the job-work exemption. Heat treatment performed in-house constitutes manufacture but, when consumed in the principal's final product, is treated as captive consumption and exempt from excise. The principal should intimate the Range Officer and maintain simple accounts to monitor movements. Discussion-Forum Central Excise Sat, 02 Apr 2016 09:19:11 +0530 https://www.taxtmi.com/forum/issue?id=110127