records to be maintained for material sent out for jobwork

[raj nadh]

Dear Experts,

Pls suggest, what are the records to be maintained by both factory and job worker for material sent out for job work and get back after completion of job work.

The factory is a 100% EOU

Anand

AI Summary

100% EOU and Job Workers Must Maintain Records per EOU and Central Excise Act, 1944; Refer FTP 2009-2014. A query was raised regarding the records that need to be maintained for materials sent out for job work by a 100% Export Oriented Unit (EOU). The response highlighted that both the factory and the job worker must maintain specific documents as per the EOU and Central Excise Act, 1944. These include job work challans, registers, accounts, and quarterly reconciliation. Relevant sections of the Foreign Trade Policy (FTP) 2009-2014 and Handbook of Procedures (HBP) were also referenced for detailed guidance.