Movement of inputs/ semi-processed goods for job work under Modvat Scheme - Procedures regarding.

Movement of inputs for job work: modified challans and debit recredit controls govern returns and recredit by manufacturers.

Manufacturers sending inputs or partially processed goods to job workers must use modified challans aligned to the Notification, debit accounts at removal and take recredit only after full receipt; where goods move through multiple processors the manufacturer may claim recredit only upon receipt of final goods with duplicate challans from both processors and record matching. Separate challan books and revised Annexure IV stock registers must be maintained, monthly abstracts submitted, and direct supplier dispatches to job workers follow existing procedures without credit reversal.