SSI Goods taken out for job Work: Exemption scheme

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...., being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods i. of the description specified in the Annexure to the notification of the Government of India in the Ministry of Finance (Department of Revenue)^1 Nos. 8/2003-Central Excise, dated the 1st March, 2003 and ^19/2003-Central Excise, dated the 1st March, 2003 or ^ii. 2falling under heading 390....

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....officer having jurisdiction over the factory of the supplier- ^a. 3that the specified goods on return shall be used in the factory of such supplier in or in relation to the manufacture of specified goods which are exempted from the whole of the duty of excise leviable thereon under the aforesaid notifications, or goods falling under headings 6401 to 6405, cooking or heating apparatus of a kind ....

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....f this notification, the expression "job work" means processing of or working upon raw materials or semi-finished goods supplied to the job worker, so as to complete a part or whole of the process resulting in the manufacture or finishing of an article or any operation which is essential for the aforesaid process, and the expression "job worker" shall be construed accordingly.     ....