Issuance of Cas 4 certificate necessary

[SANDESH SHINDE]

Dear Sir, We are a mfg co we are having a processor I.e job worker . Our raw material is directly sent to our job worker he process the goods and sent to us on payment of duty that material is use further by us in manufacture of our finished goods so is it necessary for us to issue that job worker cas4 certificate for clearance of such product, please explain, please give us any reference regarding this, thanks and regards.

AI Summary

CAS-4 Certificate Not Required for Job Worker Processing; Rule 10A Inapplicable for Semi-Finished Goods Clearance A manufacturing company inquires about the necessity of issuing a CAS-4 certificate to a job worker who processes raw materials and returns them for further manufacturing. Respondents clarify that the CAS-4 certificate is not required for goods cleared by the job worker as work-in-progress or semi-finished goods. The certificate is only necessary at the final clearance of finished goods from the manufacturer's premises. Additionally, Rule 10A of the Central Excise Valuation Rules, 2000, is deemed inapplicable since the job worker is not directly clearing goods from their premises.