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of <h1>New Rule 57F(3A) Modifies Job Work Procedures: Revised Challans, Stock Registers, and Direct Movement of Goods Explained.</h1> The circular outlines procedures for the movement of inputs and semi-processed goods for job work under the Modvat Scheme following the insertion of Rule 57F(3A). It specifies modifications to existing procedures, including the use of revised challans and registers, and addresses scenarios where goods are moved between manufacturers and job workers. The document clarifies processes for when goods are sent directly to job workers without first entering the manufacturer's factory, and when raw materials are sent for job work under specific notifications. It also mandates the maintenance of separate stock registers and submission of monthly or quarterly abstracts of stock registers.
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