Removal of goods from Depot to Job worker

[Asked by Guest]

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

Movement of excisable goods: duty-paid finished goods may move freely to depot; inputs require intimation or undertaking.
Finished excisable goods entered in Finished Stock Register (RG 1) and duty paid may be transferred to depot and moved without departmental restriction; depot is a first stage dealer and no permission is required. Inputs sent to a job worker require no permission but do require intimation/undertaking under Notification No.214/86 CE binding the principal manufacturer. If processing at the job worker amounts to manufacture or involves semi finished goods, Rule 16B/16C may apply and permission from the Commissioner and potential differential duty liability can be required.