Can I be 'jobworker' for my own goods ?, Central Excise

[Jayant Kuvelkar]

Due to shortage of space in my excise registered premises, I have taken a rental place at a different location, where I intend to carry out part of my manufacturing process. All the conditions of NNotn. 214/86 CE will be followed and movement of inputs/semi-finished goods will be done on returnable challans. Finished goods will be brought back and dispatched from the main excise registered premises on payment of duty.

The question is, will I be treated as 'joworker' at the rented location so as to become eligible for availing Notn. 214/86 CE?

Posts / Replies

[Pradeep Khatri]

Though there is no provision in the C.E.Laws on the aforesaid matter, but it can be treated at part with captive consumption.

[Dilip Darji]

Dear Sirs.

You can very well do job-work for your own at a different place, subject to following the detailed procedure under Notification 214/86-CE.