Cenvat Credit Rules 4 ( 6 )

[SNEHAL SHAH]

Dear sir,

We are the manufacturing of Exempted Goods and There is no revenue or Excise duty involve in Input material and Finished Goods Material .

We want to job work with other party and Export / Dispatch the consignment directly from Job worker premises .

Can we take the permission from Jurisdiction Asst/Deputy commissioner ? Becoz as discussed above our Final Product not involve revenue and Exempted .

Plz advice us .

Thanks and Regards,

SNEHAL SHAH

[PAWAN KUMAR]

Dear Sir,

Please provide whether the goods being manufactured by you is wholly exempted or by way of some tariff notification It has been specifically declared exempted goods. However as per my view :

If your goods are exempted goods out of the tariff. No need for any permission.

If your goods attracts excise duty and exempt as per any serial number of tariff notification, you use duty free inputs in the manufacturing and thereafter you are planning the same removed from job worker's premises, Necessary permission from the jurisdiction AC/DC is required under rule 4(6)

[SNEHAL SHAH]

Thx dear for reply .

Our product fall in Chapter 50 to 63 and all Exempted under Not.30/2004 Central Excise Tariff Notification .

As per this Notification Finished Goods Exempted as well as Raw Material also exempted .

If our Job worker Location is Surat and our plant at Bharuch , can Container documents sign with Surat Juridiciton or Bharuch .

In above case there is no requirement of rule 4 ( 6 ) permission , plz Suggest ..

Thanks and Regards,

SNEHAL SHAH

[PAWAN KUMAR]

Dear Sir,

As per my view, You would seek the permission from your jurisdiction AC/DC and provide the copy of such permission to your job worker in whose premises goods would be containerized. The local authority of excise jurisdictional range of job worker would be sealed the container. In this regard, the job worker will request their jurisdictional range office for the activity of sealing along with the copy of 4(6) permission.

AI Summary

Cenvat permission required when duty free inputs are removed from a job worker's premises to enable local excise sealing. Permission is required where duty free inputs are used and goods attracting excise are to be removed from a job worker's premises; wholly tariff exempt inputs and finished goods do not require such permission. If permission is necessary, the manufacturer must obtain it from its jurisdictional excise authority and provide a copy to the job worker so the local excise office at the job worker's location can seal the container and undertake related formalities.