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

AI Summary

Direct delivery of materials to job worker allowed under Central Excise; challan required for documentation. A query was raised regarding the direct delivery of input materials to a job worker and whether a Goods Received Note can be prepared based on supplier documents instead of physically receiving the input and sending a challan. The response clarified that under Central Excise provisions, materials can be directly received by the job worker on behalf of the principal. A challan should be prepared detailing the receipt of materials by the job worker and the subsequent receipt of processed materials by the principal.