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of <h1>Rule 20 Allows Removal of Inputs to Job Workers for Processing or Repair, Subject to Commissioner Conditions</h1> Rule 20 of the Central Excise Rules, 2017, permits the removal of inputs from a factory to a job worker for purposes such as further processing, testing, repair, or re-conditioning. This is allowed either with the inputs in their original state or after partial processing. The removal is contingent upon meeting conditions specified by the Commissioner of Central Excise with jurisdiction over the matter.
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