Cenvat credit recordkeeping requires specified particulars for removal of inputs or partially processed goods for job work and reconciliation. Obligation to maintain a detailed register under Rule 4(6) of the Cenvat Credit Rules, 2002 for removal of inputs or partially processed goods for job ... Summary
Cenvat credit recordkeeping requires specified particulars for removal of inputs or partially processed goods for job work and reconciliation.
Obligation to maintain a detailed register under Rule 4(6) of the Cenvat Credit Rules, 2002 for removal of inputs or partially processed goods for job work, recording date, description, tariff classification, quantities removed, identification marks, destination premises, challan and invoice/ARE details, nature of processes, dates and quantities of finished goods cleared by the job worker, differences, waste returned, duty payment particulars and export dates to enable reconciliation and substantiation of Cenvat credit claims.
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