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Issue ID: 1370
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Job worker - registration with central excise

Date 22 Jul 2009
Replies 2 Replies
Views 6447 Views
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)

Is it necessary for a job worker to Register with Central Excise, where material despatching directly from Job worker premises to customer.

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