material sent on JOB WORK

[Harish uniyal]

If material is sent for JOB WORK , is it possible to sent the same material to the end Customer directly,

without taking back .

If yes , pl specify the procedure .

 

regards

Harish uniyal

AI Summary

Materials for Job Work Can Be Sent Directly to Customers Under Rule 10A, But Need Central Excise Approval A query was raised about whether materials sent for job work could be directly dispatched to the end customer without returning to the principal manufacturer. It was confirmed possible under Rule 10A of the Central Excise Valuation Rules, 2000, but requires permission from the relevant Central Excise authority. The valuation of excisable goods depends on the transaction circumstances. Additionally, sales tax implications must be considered, particularly regarding the location of the principal manufacturer and job worker. If they are in different states, the goods must be returned to the principal manufacturer due to ownership and tax registration issues.