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

Guidance on Removing Finished Goods from Job Worker to Client Under Central Excise: Rule 4(6) CCR, 2004 Explained. A query was raised regarding the procedure for removing finished goods from a job worker's premises directly to a client under Central Excise regulations. One response advised obtaining permission from the commissioner by submitting an application with necessary details, unless cenvat credit is not availed and the job worker pays the excise duty. Another response referred to Rule 4(6) of the CCR, 2004, stating that the Deputy or Assistant Commissioner of Central Excise can authorize such removal for a financial year, subject to conditions ensuring revenue interests and duty payment.