Is it necessary for a job worker to Register with Central Excise, where material despatching directly from Job worker premises to customer.
Job worker - registration with central excise
chaganti srinivas
Job Worker Registration Not Required for Direct Dispatch Under Cenvat Scheme with Commissioner Approval A discussion on a forum addressed whether a job worker needs to register with Central Excise when dispatching materials directly from their premises to customers. One response indicated that if a manufacturer sends materials to a job worker under the Cenvat credit scheme and intends to sell directly from the job worker's premises, the principal must obtain permission from the commissioner, and the job worker might not need registration. Another response clarified that permission is required from the jurisdictional Assistant or Deputy Commissioner of Central Excise, and registration is unnecessary unless specifically required by the authority granting permission. (AI Summary)