Dear Sir,
We are a manufacturer and we send our Inputs , tools and dies to our job worker for manufacture of product as per our specification. This job worker not registered under Central Excise.
My query is if this job worker wants to send our inputs, Tools and dies to some other job worker for doing the same job. Is it permissible as per Central Excise ? If yes please give me the reference any rule or notification etc.
Regards
Swapneswar Muduli
Manufacturers Can Send Inputs, Tools, and Dies to Multiple Job Workers Under Rule 4(5)(i) of Cenvat Credit Rules A manufacturer inquires whether a job worker can send inputs, tools, and dies to another job worker under Central Excise regulations. The responses confirm this is permissible under Rule 4(5)(i) of the Cenvat Credit Rules, 2004, which allows inputs to be sent to multiple job workers, provided they are returned to the principal manufacturer within 180 days. Tools and dies, classified as capital goods, must be returned within two years. The process requires documentation and notification to the department, ensuring compliance with the rules and guidelines, including Notification No. 214/86-CE. (AI Summary)
TaxTMI 
TaxTMI 
