Procedure - removal of finished goods from job worker to the client

[Kumar Swam]

Pls. let me know what is the procedure - Removal of Finished goods material from the job worker place to client directly.

[Ravi Chopra]

You need to take permission from the commissioner. For this purpose, you may make an application and submit the details, reasons and grounds for making a request for allowance of removal of goods directly from the premises of job worker. However, this provisions is not applicable where you are not availing cenvat credit and duty of excise is discharged by the job worker directly.

[RadheyShyam Mangal]

Kindly refer Rule 4(6) of CCR,2004 as under-- " The Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of the manufacturer of the final products who has sent the input or partially processed inputs outside his factory to a job-worker may, by an order, which shall be valid for a financial year, in respect of removal of such input or partially processed input, and subject to such conditions as he may impose in the interest of revenue including the manner in which duty, if leviable, is to be paid, allow final products to be cleared from the premises of the job-worker.

AI Summary

Removal from job-worker premises requires commissioner permission and may be conditioned to protect revenue. Permission from the jurisdictional Deputy or Assistant Commissioner is required to allow final products to be cleared from a job-worker's premises; such orders, valid for a financial year, may impose conditions to protect revenue including the manner in which duty is to be paid. An application stating details, reasons and grounds should be filed with the commissioner. Where the manufacturer does not avail cenvat credit and the job-worker pays excise duty directly, the special permission route does not apply.