When we Utilise Own inputs in undertaking job-work where; -90% of materials issued by Principal manufacturer -we are a Excise manufacturer availing Cenvat and removing manufactured materials from the unit with Excise duty. -Our inputs included with both excise and non-excise purchase -Is it attract Ex duty levy on Final product after Job work?and how we treat the inputs utilised (our own) fro Job work in Stock register ? and what is the effect if we already availed CENVAT against these inputs? Kindly advice.

The question is not clear. If you are permitted to do job work and the goods are returned to the pricipal mfr, the principal mfr has to pay duty and he can take credit for the inpurs used. You have to pay duty ony for the goods manufactued and cleared by you and only for the inputs used for this manufacture credit can be taken. No credit can be taken for inputs used for job work.