Dear Sir,
We would like to export Excisable Goods from Jobworker's premises.
Please let us know the procedure under C.Ex.
Regards,
Deepak Kalambate
Exporting Excisable Goods from Job Worker: Get Approval & Follow Rule 4(6) Cenvat Credit Rules, 2004 for Compliance. A query was raised regarding the procedure for exporting excisable goods directly from a job worker's premises. It was advised that permission must be obtained from the Assistant Commissioner or Deputy Commissioner as per Board's circular No.676/67/2002-CX and Rule 4(6) of the Cenvat Credit Rules, 2004. Additionally, the valuation of goods should follow Rule 10A of the valuation rules for determining Central Excise Duty liability. It was also recommended to inform the VAT Commissioners of both jurisdictions and to close the challan accordingly. The responses were in agreement with these guidelines. (AI Summary)