Bookmarks   Feedback   Annual Subscription   New User   Login  
Tax Management India .com   
   TMI - Tax Management India. Com   
Cenvat credit on water treatment plant    *    LTC exemption for travelling to Sri Lanka    *    Excise Cenvat credit on Electricity Power bill    *    Applicability Of Service tax on Liquidated Damages    *    WITH GST CONSTITUTIONAL AMENDMENTS, WHAT NEXT ?    *    Companies Act, 2013-25 Key Highlights    *    status foodgrain pulses and oilseed    *    Service tax exemption for transportation of life saving medicines    *    Goods and GST Bill passed    *    CENVAT CREDIT    *    Employees sent on deputation to subsidiary/ associate companies (Service Tax)    *    GLOW SIGN AND HOARDING    *    Regarding cenvat credit on service tax on rent a cab    *    Potato Chips as Namkeen    *    Central Excise Exemption of ₹ 150 Lakhs    *    Cenvat Credit - refund - export of services - The registration is not the sole criteria for granting refund, so long the other conditions are satisfied, refund shall be granted - Tri    *    CENVAT credit demo cars capital goods input nothing is demonstrated today that a demo car falls in any of the Chapters dealing with capital goods - credit cannot be allowed - Tri    *    Period of limitation - in case duty was required to be paid on the strips, the appellant was entitled to avail credit of duty paid on the granules, which would have neutralized the entire demand on the strips - in this Revenue neutrally background, there could be no malafide on the part of the appellant to evade duty - Tri    *    Validity of statutory provisions - Imposition of penalty on company and directors - he legislature while in view of such situation has granted discretion to the executive, at the same time, provided for sufficient guidelines and safeguards so that such discretion does not convert into arbitrary or discretionary exercise of powers - HC    *    Strengthening Our Debt Markets (Dr. Raghuram G. Rajan, Governor - August 26, 2016 - at Annual Day Address to Foreign Exchange Dealers Association of India, Mumbai)
Discussions Forum
Home Forum Central Excise
← Previous Next →

JOB WORK under Notification 214/86 - Central Excise

#1 Issue Id: - 3000
Dated: 10-5-2011
JOB WORK under Notification 214/86

  • Forum

My client holds a "Manufacturer" registration under Central Excise for Adhesives and Sealants. They want to buy/ import steel coils and get them converted into steel tubes on job work basis. Can they avail the benefit of Notification 214/86 , even though they do not have the "manufacturer" registration for "steel tubes", since the Notification uses only the word "manufacturer"

Post Reply

Posts / Replies


#2 Dated: 10-5-2011
By:- Alok Kumar

Dear Sir,

As the notification nimber 214/86, c.e is applicable only for the excisable goods which are subject to levy of central excise duty , you  can avail this exemption notification when the new product / goods are covered under central excise/ or included in the central excise registration cerificate.

it is important to mention here that once a manufacturer pays duty on its exisiting excisable goods he cannot claim exemption on his new manufatured goods.

we should also examine wherher such activity amounts to manufacture or not before deciding the duty liability on the said new goods.

alok kumar

#3 Dated: 12-5-2011
By:- R K Rajwanshi

1.  If your clinet buying f steel coil  for converstion into steel tube they can not avail exemption under 214/86, because process on purchased good can not be treated  as job work. 

2. If  steel coil received on behalf of any other manufacurer  than  your clinet may availe exemption  under notification 214/86  in case duty to be paid by final manufactuer other wise your client may be treat as deemed manufacturer and they will  pay excise duty on steel tube just because process which may be undertaken is subject to manufacture.


R K Rajwanshi


#4 Dated: 28-5-2011
By:- pradeep khatri

In our opinion you should opt Rule 10B of the Valuation Rules.

Post Reply


← Previous Next →
what is new what is new

Advanced Search

Latest Updates




More Options


|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map || ||

© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version