Removal of final products from job-worker premises requires Commissioner permission, prescribed challans, invoicing and duty compliance. Removal of final products from a job-worker's premises requires annual Commissioner permission communicated to relevant officers and the job-worker. The principal must file a detailed application and maintain serial triplicate challans and registers; the job-worker must batch, identify and return duplicate challans and maintain manufacture records. The principal issues invoices referencing the Commissioner's permission and the job-worker premises, sends duplicate invoices with dispatched goods, and ensures duty payment and prescribed export documentation where applicable. Waste must be returned or cleared under the same procedures.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Removal of final products from job-worker premises requires Commissioner permission, prescribed challans, invoicing and duty compliance.
Removal of final products from a job-worker's premises requires annual Commissioner permission communicated to relevant officers and the job-worker. The principal must file a detailed application and maintain serial triplicate challans and registers; the job-worker must batch, identify and return duplicate challans and maintain manufacture records. The principal issues invoices referencing the Commissioner's permission and the job-worker premises, sends duplicate invoices with dispatched goods, and ensures duty payment and prescribed export documentation where applicable. Waste must be returned or cleared under the same procedures.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
