The self-marketing capsule is a valuable piece of marketing collateral that job seekers need to position themselves effectively during a job search. Whether in a networking context or a job interview, job seekers must always be ready to deliver their personal pitch in an exciting and memorable way. Ultimately, you want to be able to recite a message that is clear, targeted, and easy for anyone to understand. When the capsule is presented in this way, you are more likely to create an advocate for your candidacy who can refer your qualifications on to the next appropriate person in the networking or hiring chain. Below are the five key components of an effective self-marketing capsule.

Create a professional identity.

Job seekers must be able to tell their audience what type of position they are targeting. Sometimes people confuse professional identity with the job title that is listed on a job description. These titles can be misleading and do not always fully describe the nature of the persons responsibilities. By using such titles in place of a professional identity you run the risk of compromising your self-marketing campaign. For example, in the world of finance, many back office administrators are simply called clerks. Such a title can place severe limitations on your marketing capsule. A more targeted and effective professional identity might be Financial Custody Administrator or Securities Administrator.

Showcase three strengths.

Highlight three areas of competency that show your value add and differentiate you from the competition. Chose traits that can easily be coupled with examples of how you have helped the organizations you have supported make money, save money, save time, maintain the business, or grow the business. For example, being proficient in Microsoft Project can position a project manager as a candidate that gets the job done expeditiously and in turn saves time, money, and resources.

Use accomplishment-focused, metrics-driven examples to support your strengths.

Just like the resume, the marketing capsule must include proof that you have successfully completed job relevant tasks. A good strategy is to marry a strength with a specific example to prove that you are accomplished at what you do. Quantify accomplishments using numbers, percentages, and dollars whenever possible.

Discuss your background as it relates to the target function or industry.

Draw on your past experiences from several positions to solidify the scope of your skill set, show career progression, and build the business case for your candidacy. Also include relevant education such as a job-related or advanced degree, industry certifications, advanced technologies, or leadership roles within a professional organization to showcase the diversity of your experiences and position you as a unique contributor.

Make a match between your experience and the skills needed for a particular job function or industry.

Bring the conversation full circle by relating your traits back to the needs of the employer or the needs of a particular industry. By doing so you prove relevancy and demonstrate why your skills are a good fit for a certain type of position.

With the cutbacks in Human Resources and the fewer jobs to work with out there, contingency recruiters are working even harder to fill those jobs.  You may be asking what is a contingency recruiter and how do I work with them?
A contingency recruiter is a third party recruiter, often referred to as a headhunter.  They are an outside recruiter, or third party, which has partnered to work with a Human Resources department to help them fill their positions.  They usually work with multiple companies at one time and often times they specialize in a particular industry.  As with any industry, there are honest headhunters and those that are unethical or dishonest.
Contingent recruiters will find you either from a variety of places, such as the job boards, LinkedIn, a referral or from an internet search if you have your resume posted on your personal website.  When you agree to work with a recruiter, they will be submitting your resume to their client company for a position they’ve been asked to fill.  From that point forward, most of your communication will be through the headhunter, including interview arrangements and salary negotiations.  The client company will not be given your contact information unless you give it to them during the interview.  The headhunter is paid by the client company, usually a percentage of the first years salary.
Here are some things to consider when working with a headhunter:
Know with whom you are dealing – Get as much information from the recruiter as you can to find out if they are someone that you want to represent you.  Make sure they are a legitimate recruiter with a solid reputation.  Ask around to people in your network to see if anyone has had a good or bad experience working with the recruiter.  Ask them for references before you commit to allowing them to represent you.
Ask questions - What is the relationship with the client?  Have they placed anyone with that client before?  Who is on their client list?  How long have they been a recruiter?  What is the best way for you to work together?  Ask enough questions to feel you are comfortable working with this person.
Find out where they are submitting your resume – many recruiters will not tell you the name of the company to which they are submitting your resume.  However, you may have already submitted your resume to the company, in which case the recruiter wouldn’t get paid.  As early in the process as you can, find out the name of the company – it may not be until the recruiter submits your resume.  This is their way of covering their bases so that you don’t back door them.
Don’t back door them - This means that once you find out the name of the client, you submit your resume via their website either before or at the same time as the headhunter does.  What happens in this case, is if the client wants to play hard ball and cut out the recruiter, they can say that you have submitted your resume independently of their service.  That means the recruiter doesn’t get paid for their hard work in finding you and pre-qualifying you.  Be fair to the recruiter and let them represent you once you know the name of the company.  After all, you may not have known about the lead until the recruiter told you, so they deserve the credit.
Be honest with them - once you determine that this is a recruiter with whom you’d like to work, consider professional work ethics.  Be honest with them every step of the way.  They could be your best advocate, because they are motivated to get a placement.  However, they may also have other candidates in the loop, so don’t assume they are loyal to just you.  Tell them if you have been contacted by another recruiter.  Tell them if you have another offer.  Tell them if you have a friend at the company who has already submitted your resume.  Tell them the truth throughout the process to keep your karmic slate clean.
Don’t put all your eggs in one basket - Last, once you’ve been contacted by a headhunter, don’t assume they are out there combing the job boards for you.  You still need to proceed with your search as you normally would.  Tell the recruiter that you want to be notified if they are going to submit your resume to a new company.  Partner with the recruiter, but don’t limit yourself.
Working with a headhunter can be a great way to find a new position.  If you follow these guidelines, you should be able to nurture a positive working relationship with a headhunter and have a mutually rewarding outcome.

Job work is a wide phenomenon in production of goods and services. It is encouraged as it helps in cost control, specialization and extension of industrialization.

A job worker is engaged in processing material, supplied by principal manufacturers on job work basis. Such job work is covered under Business auxiliary service attracting service tax, when the process does not amount to manufacture. However, Notification 8/2005-S.T. dated 01.03.2005 exempt such job work on the condition that the processed material is returned to the principal manufacturer for further manufacture, on which finally duty is payable.

Sometimes job work may amount to manufacture. In such situation, Central Excise duty is payable. However, such payment of duty is exempted under Notification 214/86 or under Cenvat Credit Rules, if the processed material is returned to the principal manufacture, on which finally duty will be paid by the principal manufacturer.

While doing the job work, a job worker uses some of his inputs/input services. The purpose of this paper to examine as to whether the job worker is eligible for cenvat credit on inputs and input services used in providing such exempted job work. The other question arises as to how he can utilize this credit or how can he pass on credit to the principal manufacturer.

Job work is a widely followed practice. In this practice a principal manufacturer sends raw materials to job worker for various processing. In this processing, the job worker uses some consumables, minor materials, capital goods and input services.

This process involved in job work may amounts to manufacture, in which case Central Excise duty is payable, or may not amount to manufacture, in which case service tax is payable under the head business auxiliary service.

When processed goods after job work is returned to the principal manufacturer, which is further used by the principal manufacturer in further production on which ultimately Central Excise duty is paid; such job work is exempted from payment of Central Excise duty vide Notification 214/86 or under Cenvat Credit Rules & Service Tax is exempted under Notification 8/2005.

The first issue which is to be decided as to whether the person providing this exempted job work can Cenvat Credit or Not?

The job-worker is carrying job-work in terms of Central Excise & Service Tax law and procedures. Central Excise or service tax law and procedure does not prohibit a job worker from utilizing other inputs or input services in addition to raw material received by him from the principal manufacturer. There is no bar under in Central Excise from using own material in addition to material supplied by the principle manufacturer as this view is also held in Shakti Insulated Wires Ltd  Vs. CCE [1999 (114) ELT 424] further, it is submitted that a jobworker, after using his own inputs used in the job-work of the goods/raw materials can clear the said goods/raw materials to the principle manufacturer without payment of duty after availing the Cenvat credit on the inputs used by him, provided, the duty ultimately gets paid by the principle manufacturer.

In other words, a job-worker can avail Cenvat credit on the inputs/input services used by him in undertaking job-work and after availing Cenvat credit on such inputs/input services can clear the goods to the principle manufacturer without payment of duty only when, the duty is finally paid by the principle manufacturer. In this case, the duty does not get paid at the job-worker’s end at the time of clearence of the goods, but ultimately gets paid at the manufacturer’s end.

In the instant case the final product after the job-work is liable to excise duty and not exempted from duty.

Similar issue arose before Tribunal in case of Jindal Polymers Vs. CCE, Meerut-III [2001 (135) ELT 657] where it was held that the job-worker is entitled to cenvat credit on inputs used in the manufacture or processing of polymer/polyester chips on job-work, cleared without payment of duty to the parent manufacturer for manufacture of polyester/polymer filament yarn under notification no. 214/86 as polyester/polymer filament yarn being chargeable to excise duty.

The issue was examined by the Larger Bench of the Tribunal in Sterlite Industries (I) Ltd. Vs. CCE, Pune [2005 (183) ELT 353] the larger bench of the Hon’ble Tribunal held that,

“In only case of Escorts Ltd. v. CC Ex, Delhi [2003 (160) E.L.T. 623 (Tri-Del.)] while interpreting Rule 57C of the Central Excise Rules, the Tribunal rejected the appellants claim of Modvat credit of duty paid on the inputs used in the manufacture of the parts, which were cleared without payment of duty to, appellant’s other unit under Chapter X procedure and utilised in the manufacture of tractor which were cleared on payment of duty by observing that since no duty was paid on the part at the time of clearance, Rule 57C will apply and no Modvat credit would be admissible. However, the said decision was subsequently reversed by the Supreme Court as reported in Escort v. C.C.Ex. [2004 (171) E.L.T. 145 (S.C.)]. For appreciation, we reproduce paragraphs 8 & 9 of the said decision.

It is to be seen that the whole purpose of the Notification and the Rules is to streamlines the process of payment of duty and to prevent the cascading effect if duty is levied both on the inputs and the finished goods. Rule 57D(2), which has been extracted hereinabove, shows that in the manufacture of a final product an intermediate product may also come into existence. Thus in cases where intermediate product may also come into existence. Thus in cases where intermediate product comes into existence, even though no duty has been chargeable to Nil rate of duty, credit would still be allowed so long as duty is paid on the final product. In cases of manufacturers like the Appellants the final product is the tractor. The intermediate product would be parts which are manufactured for being used in the tractor. In such a case the parts would not be the final product. Thus Rule 57C would have no application. The mere fact that the parts are cleared from one factory of the Appellants to another factory of the Appellants would not disentitle the Appellant from claiming benefit of Notification No. 217/86-C.E., dated 2nd April, 1986. As stated above, the Notification itself clarifies that the inputs can be used within the factory of production or in any other factory of the same manufacturer.”

By applying the ratio of the above decision, it becomes clear that Modvat credit of duty paid on the inputs used in the manufacture of final product cleared without payment of duty for further utilisation in the manufacture of final product, which are cleared on payment of duty by the principal manufacturer, would not be hit by provision of Rule 57C. Inasmuch as, the matter stands decided by the Honourable Supreme Court.

Similar view has also been taken in Bajaj Tempo Ltd. Vs. CCE, Pune [1994 (69) ELT 122], J.K. Synthetics Ltd. Vs. CCE, Jaipur, [1996 (87) ELT 389.

In Shkti Insulated wires Ltd. Vs. Commissioner of Central Excise & Custom Mumbai-V [2002 (149) ELT 668] the Hon’ble tribunal held that,

“2.The appellant? is engaged in the manufacture of paper covered copper strips falling under chapter sub-heading 8544 of the Central Excise Tariff Act. They manufactured the said products on a job work basis and also on their own account. The appellant sometimes received the inputs i.e. copper wires and/or rods from their principal manufacturer which, after processing by the appellant, are returned to their principal manufacturer under the provisions of Rule 57F(3) of the Central Excise Rules. When they clear such types of materials after processing, they do not pay duty as the duty on the final products are paid by the principal manufacturer. As far as the goods i.e. paper covered copper strips manufactured and finally cleared by the appellant on their own account, they pay duty on clearance. Show cause notice was issued charging the appellant that Modvat credit obtained by the appellant was inadmissible on the ground that they have availed inadmissible Modvat credit on insulated craft paper used in the processing of copper wire/rods received under the provisions of Rule 57F(3) which were further processed and cleared as paper covered copper strips without payment of duty under the provisions of Rule 57F(3) as it comes under the provisions of Rule 57C of the Rules. The Assistant Commissioner confirmed the demand. On appeal, the appellate authority confirmed the order-in-original. Hence the present appeals.

3.The learned? advocate for the appellant invited my attention to the judgment of the Tribunal in the case of Jindal Polymers v. CCE – 2001 (135) E.L.T. 657 (T) = 2001 (43) RLT 680 where under similar circumstances the two member bench, after referring to the earlier judgment of the Tribunal, has upheld the claim of the job worker. Learned DR reiterates the impugned orders. I have considered the rival submissions and I am of the view that the said judgment is squarely applicable to the present case. I therefore allow the Appeal E/3264/2000, setting aside the impugned order with consequential relief.

4.As far as the? other Appeal E/3265/2000 is concerned, the inputs which the appellant manufactured have been captively consumed for the manufacture of final products which have been cleared by the appellant themselves and the said final product has also been cleared on job work basis. The circumstances, in my view, is also covered by the judgment of the Tribunal in Jindal Polymers case (supra). Hence this appeal also stands allowed, ordering consequential relief, after setting aside the impugned order.

It is to be noted that the case has been affirmed by the Supreme Court as reported in [2003 (151) ELT A89]. The case has also been affirmed by larger bench of the Tribunal Judgment in case of Sretlite Ltd quoted supra.

In Bharat Friz Werner Ltd v. CCE [2005 (191) ELT 1009], Hon’ble Tribunal held that,

“We have gone through the records of the case carefully. The appellants received certain dutiable inputs and manufactured machines. They utilised these machines for job work. After job work, the goods were sent under 57F(4) Challan to the principal manufacturers. The department is of the view that the machines manufactured by the appellant are exclusively used in the manufacture of the exempted goods. Therefore, the inputs are not entitled for Cenvat credit. In other words, the department is equating goods sent under 57F(4) challan with exempted goods. This is not correct. The goods, which are sent to principal manufacturer, are not exempted goods. Ultimately, they would be cleared on payment of duty. Hence, the reasoning adopted by the department is not correct. Moreover, all the case laws cited by the appellant are very relevant in deciding this issue. In the case of KSH International, the Tribunal rejected the Revenue appeal and held that clearance of goods on job work does not amount to clearance under full exemption or at Nil rate of duty. The ratio of this decision is squarely applicable to the present case. Under these circumstances, we allow the appeal and set aside the impugned order.”

Recently the proposition has been followed in following case:

CCE Banglore v. South India Wire Products [2008 (228) ELT 290] R M Polypack v. CCE, Allahabad [2008 (226) ELT 591] CCE Mumbai v. National Standard [2008 (226) ELT 431] Shri Uma Foundaries v. CCE Kolkata [2008 (222) ELT 317]

In view of these binding judgment and settled position of law, following legal principles emerges:

Goods cleared under job work exemption are not exempted goods, as ultimately duty is paid by the principal manufacturer. The job worker is permitted to use his own capital goods/inputs/input services in the job work. When the job worker uses his own capital goods/inputs/input services in job work, he is entitled to take credit of duty on those capital goods/inputs/input services.

In view of this I am of the opinion that the a job worker, in abovesaid cisrcumstances is eligible to take Cenvat Credit on inputs and input services used in doing job work, on which ultimately duty burden will be discharged by the principal manufacturer.

As it is obvious that a job worker can take credit, the next question arises as to how the credit is to be utilized. In one situation the job worker may also be manufacturing on his own behalf, and he can utilize the credit for payment of duty on his own manufactured goods. If this is not possible, he may not avail the Service Tax exemption notification, and may opt to pay service tax on job charges, thereby passing on Cenvat Credit.

NOTIFICATION 8/2005-ST DATED 01.02.2005- CAN IT BE IMPOSED ON SERVICE PROVIDER:

It is a settled principle that an conditional exemption notification cannot be imposed on an assessee. The view has been upheld by Tribunal in case of Remedies Pharma v. CCE [1998 (101) ELT 344], CCE v. VIP Industry [1998 (103) ELT 95], Steelco Gujrat v. CCE [2000 (122) ELT 381] and numerous other cases.

The Notification 8/2005 is a conditional notification, conditions being,

“Provided that the said exemption shall apply only in cases where such goods are produced using raw materials or semi-finished goods supplied by the client and goods so produced are returned back to the said client for use in or in relation to manufacture of any other goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005), on which appropriate duty of excise is payable.”

As the exemption is conditional, it is the option of the assessee either to avail the exemption or not. In view of this, I am of the opinion that an assessee may refuse to avail the benefit of this notification and opt to pay service tax on output service of job work.

In view of these, the job worker is entitled to take cenvat credit on inputs, capital goods and input services while providing job work. Such credit is available, irrespective of the fact that whether he avails the benefit of exemption notification 8/2005-ST dated 01.03.2005 or not.

The other option available to the assessee is not to avail service tax exemption 8/2005-ST dated 01.03.2005 and avail cenvat credit in inputs, capital goods and input services. In this case the job worker shall be paying service tax on job work done.

Rajesh Kumar, Advocate

Incoming search terms:

• how to avail cenvat credit on job work

Insurance Representation for Securing the Best Possible Medical Treatment

Cancer – a word shrouded with stress, anxiety and fear. Numerous questions swirl around at a dizzying pace within one’s mind. “What will the treatment be like? Will there be side effects? How much will treatment cost? Will I be able to work? Will I lose my job? How long will the treatment process take? Will my medical insurance cover the cost – all the costs? Will life or death be the ultimate result?” How can any patient with this ocean of uncertainty properly advocate for himself? Herself? How many people really understand their medical insurance policies to begin with?

The Need for Medical Insurance Advocates

Even if a patient does understand the elements of his or her policy, with the intense amount of emotional and mental stress a diagnosis of cancer plunges a patient into, it would logically follow that the ability to focus clearly is severely minimized and constrained. The ability to cope with the stress of scrutinizing the fine details of an insurance policy is compromised as well. How can any patient under intense turmoil advocate efficiently for himself? Herself?

Elements of Advocacy

Advocacy involves some of the following elements:
1. Attention to detail;
2. The ability to analyze language and concepts;
3. The ability to communicate efficiently orally and/or via the written word;
4. The ability to sustain mental and emotional alertness for large time spans;
5. The skills to case manage all the components associated with the subject in question, in this case the diagnosis and treatment of cancer;
6. To recognize and cope with conflicts;
7. To confront when necessary; and
8. Given that this is a partial list of characteristics, an advocate must possess enough energy to follow through with the aforementioned components as well as those not mentioned.

The Side Effects of Cancer Treatment

Chemotherapy, surgery and radiation therapy all have consequences. Some are immediate, some are manifested late and some are long-term.

Side Effects may include some of the following, but are not limited to:
1. Tiredness to extreme tiredness;
2. Queasiness;
3. Needing to regurgitate;
4. Subtle to profound hair loss;
5. Memory problems; and
6. Even the occurrence of another form of cancer.

Because there are diverse dynamics involved with side effects, just which ones will emerge cannot be ascertained specifically. Given this information, how can any cancer patient adequately advocate for himself? Herself? Therefore, to ensure that the cancer patient has the opportunity to receive the best medical treatment possible, the services of an objective advocate is necessary. An advocate, who, though in the midst of the problem, is able to remain objective. An advocate who is able to uphold the client’s as well as the client’s family’s best interests to the appropriate stakeholders, throughout the duration of the diagnostic/treatment phases.

Sources

www.qai.org.au. , written for a website, no author or date.
www.advocacystrategies.com. , written for a website, no author or date.
www.mayoclinic.com., written for a website, no author or date.
www.cancerandcareers.org.,written for a website, no author or date.

Over the years, I have learned many pearls and methods to find the best physician jobs. There are various styles and approaches. Your individual approach is determined by how soon you need the job, and, your comfort threshold for exposing the fact you are looking for a new job. Here are my thoughts on a few approaches:

Recruiters – are often and wrongly lumped into the same category as car salesmen! Admittedly, this is the result of a few rotten eggs out there! However, a good, reliable, physician advocate recruiter is absolutely invaluable. Be patient with your recruiter. Communicate clearly to the recruiter what you are specifically looking for in a practice. For the most part, recruiters don’t cost the physician anything. If a recruiter begins to sell you on things that you are not interested in, it’s time to look for another recruiter. Overall, without question, a good physician recruiter can help you land that perfect job.

On-line job boards – are an excellent source for physician jobs. However, make sure you use a reliable and frequently updated website. Many job boards advertise for more than just physicians and doctors. Others have very outdated ads. Look for a site that is current, and updated, otherwise you will waste a lot of time.

Meetings – Local and State chapter meetings can be another good source for information regarding practice opportunities. Networking with colleagues typically produces discussions of group gossip. Without disclosing that you are looking, you can often hear and learn much about prospective places to inquire.

CME conferences – and workshops are an excellent place to obtain physician practice opportunity leads. However, you must be careful to attend the right conference. A small 1.0 unit, 1 hour, drug rep sponsored conference will generate fewer leads than a 2 day new procedure course at a Disney resort. Large 3+ day conferences hosted by your specialty’s college, often have exhibitor booths that are loaded with recruiters, practice representatives, and physician jobs. Make sure you visit these.

Journals – and throw-a ways I find very interesting. I actually like them to help me gauge the market, and help me keep up with salaries for a particular region. You can typically tell when a practice is struggling, by looking closely at the package details.

Internet – searches for physician job opportunities is a growing source of leads. You may get lucky, but right now, it’s still not a reliably consistent solution. By the time a particular internet ad makes it to the 500th position on Google, the job would have been filled by other means. (It sometimes takes at least 3 months for Google to recognize a new ad, and even longer to work its way up from the 100th page toward the top 2).

Colleagues – are an excellent source for job leads, and typically my first pick. However, the confidentiality of your clandestine or subtle inquire may be breached. As physicians, we tend to know a lot of other physicians, and there is always someone who knows something about a job opportunity. So practice your approach so as not to disclose that it is YOU who is actually looking for the job.

Medical Staff Lounge – much like your colleagues, the hospital or group practice medical staff lounge can be a fruitful place for physician job leads. This location however, is usually for more of the local job opportunities. You have to be even more stealth in your inquiry here, for rumors will spread rapidly.

There are more atypical ways such as locum tenens placement groups and staffing solutions, list-serv discussion groups, etc. However I have found those aforementioned to be more popular, and likely to help you land the best physician job. All the best in your professional endeavors!

Dr. Williams

Consulting Medical Writer