Removal of goods from Depot to Job worker

[SANDESH SHINDE]

Dear Sir,

Please advise us whether we can clear goods to JOB worker without payment of excise duty from depot.If yes than wheteher any permission will be required for such clearance.

2) If we are clearing material from factory to Job worker whether any permission will be required and further whether we can receive back such material to our Depot.Thanks and regards.

AI Summary

Clarification on Excise Duty and Permissions for Transferring Goods Under Notification No. 214/86-CE and Central Excise Rules 16B, 16C. A discussion on a forum revolves around the removal of goods from a depot to a job worker without excise duty payment. The initial query seeks clarification on whether permission is needed for such a transfer and for returning materials from a factory to a depot. Responses indicate that no permission is required for finished goods already registered and duty-paid at the factory. However, for inputs, only an intimation under Notification No. 214/86-CE is necessary. Additional insights mention that Rule 16B and 16C of the Central Excise Rules 2002 may apply, requiring permission from the Commissioner in certain scenarios.