TaxTMI 
TaxTMI 
Pls. let me know what is the procedure - Removal of Finished goods material from the job worker place to client directly.
Procedure - removal of finished goods from job worker to the client
05 Jun 2009 
2 Replies 
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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. (AI Summary)
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. (AI Summary)