Question 10 - Some capital goods like jigs and fixtures are non -usable after their use and normally sold as scrap. What is the treatment of such items in job work provisions?

Job work return requirement exempted for moulds, dies, jigs, fixtures and tools, permitting disposal as scrap under job work rules.

The return requirement for capital goods sent for job work does not apply to moulds, dies, jigs and fixtures, or tools; such items, often non usable after use and normally sold as scrap, are excluded from the obligation to be brought back within the prescribed period under the job work provisions.