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
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Job worker registration: permission for direct dispatch governs whether separate excise registration is required.
Direct dispatch of goods from a job-worker under the cenvat credit scheme requires permission from the jurisdictional Assistant/Deputy Commissioner for the principal manufacturer; the job worker generally need not register with central excise but registration or other conditions may be imposed by the AC/DC in the interest of revenue, including duty payment arrangements. (AI Summary)
Direct dispatch of goods from a job-worker under the cenvat credit scheme requires permission from the jurisdictional Assistant/Deputy Commissioner for the principal manufacturer; the job worker generally need not register with central excise but registration or other conditions may be imposed by the AC/DC in the interest of revenue, including duty payment arrangements. (AI Summary)
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