Goods Received Note

[SURYAKANT MITHBAVKAR]

we are registered under Central Excise Act, we are giving instruction to our supplyers to direct deliver Raw Materials to our job workers in this case can we entered the same materials in our store record as stock on basis of suppliers documents while material is delivered directly in our job workers.

[Rama Krishana]

It depends upon your accounting policy. As per excise procedures, you can avail the credit of duty paid on inputs only after actual receipt of material in your factory premises. Since the material is not received by you, you can not avail credit as long as material is pending with the job worker. Regarding maintaining stock and control over stock with the job worker, you may keep any record as per your policy.

AI Summary

Credit of duty: cannot be claimed until inputs are actually received at the manufacturer's premises, despite supplier delivery to job worker.
Inputs delivered directly to a job worker may be recorded in the manufacturer's stores under the manufacturer's accounting policy, but the manufacturer cannot claim credit of duty on those inputs until there is actual receipt of the materials at the manufacturer's factory premises; credit is unavailable while materials remain with the job worker.