job work procedure of finsihed goods

[RAJESH IYER]

Can we send Finsihed goods (before accounting in RG1)  for job work under Central Excise Act. If so can we follow job work challan procedure. Is there any circular/Notification in this regard.

If we can send finished goods for job work, whether we can send it after accounting in RG1.

Please guide

RAJESH.N

 

 

[YAGAY and SUN]

Finished goods cannot be sent out for jobwork until unless the nature of goods requires such process.  It should be well mentioned in the manufacturing process flow chart before sending the such goods for further processing.

Once you entered the goods in RG-1/DSA, then, the goods are finished goods in all respect.  You would need special permission from Commissioner of Central Excise in this regard.

[RAJESH IYER]

Whether we can follow Rule 16C  of Central Excise Rules and remove finished goods directly from the job worker's premises

AI Summary

Finished goods sent for job work require process justification and may need commissioner permission if already accounted as finished.
Finished goods should not be sent for job work unless the need for further processing is an integral part of the manufacturing process and is recorded in the manufacturing process flow chart. Once goods have been entered and accounted as finished (for example in RG 1/DSA), they are treated as finished goods and movements for job work after such accounting generally require prior special permission from the Commissioner of Central Excise.