Job work removals: inputs may be sent under a serially numbered challan with sender accountability and return or clearance options. Job work removals permit senders to dispatch inputs or partially processed inputs to a job worker under a duplicate printed, serially numbered document signed by the sender, listing sender registration, commissionerate details, description, quantity, value and dispatch date, with accountability remaining on the sender. The job worker must acknowledge receipt and may return goods duty-free after endorsement or clear them for home consumption or export under Cenvat procedures. Waste and by-products follow the same rules; senders and job workers must maintain receipt/dispatch accounts. 100 percent export oriented units are excluded.
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.
Job work removals: inputs may be sent under a serially numbered challan with sender accountability and return or clearance options.
Job work removals permit senders to dispatch inputs or partially processed inputs to a job worker under a duplicate printed, serially numbered document signed by the sender, listing sender registration, commissionerate details, description, quantity, value and dispatch date, with accountability remaining on the sender. The job worker must acknowledge receipt and may return goods duty-free after endorsement or clear them for home consumption or export under Cenvat procedures. Waste and by-products follow the same rules; senders and job workers must maintain receipt/dispatch accounts. 100 percent export oriented units are excluded.
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