Direct Delivery of Input to Job Worker

[SURYAKANT MITHBAVKAR]

if we take input delivery directly to Job Worker place can we prepare our Goods Received Note to regularise our accounts on basis of suppliers documents instead of phisically input receive and send challon 214/86 to job worker to regularise their records

[Surender Gupta]

Central Excise provisions allow direct receipt of material by the job worker on behalf of principal for this purpose a challan can be prepared stating the details and particulars fro receipt of material by the job worker and receipt of processed material from job worker to principal

AI Summary

Direct delivery to job worker allowed; use a challan to record receipt and return under central excise law. Direct receipt of inputs by a job worker on behalf of the principal is permissible under Central Excise; a challan may be prepared evidencing delivery of inputs to the job worker and subsequent receipt of processed goods back to the principal, and such documentation can be used to prepare Goods Received Notes and to regularise records.