notification no.

[vinod nambiar]

sir,

we are manufactures of copper products,like electrical acessories.

we have stock of copper scrap and send to process and return back us as our input ,Rawmaterial.

sir, i want to know what is the notification no. to be mentioned and rule.

i have already entered the quantity in RGI register and after getting the processed goods what  necessary entry to be passed in register.

please help me

thanks

vinu

[Mahir S]

Notification No. 214/86-C.E., dated 25.3.1986 as amended from time to time.

Entry in RG1 register to be made only after all processes are completed, including packing, testing, inspection etc.

After getting the processed goods, the same are required to be entered in the job work register as having received back, alongwith quantity, as per the job work challan. Such goods shall be termed as Work in Process goods, in case any other process are required to be carried out. However, if such goods do not required any further process, then the same may be shown in RG1 register as manufacture goods.

Please note that though copper scrap are sent for job work and copper cathodes/wires/strips that are received back are no doubt your raw material/input but for excise purpose, they are not your raw material and now they are not required to be entered in Form IV/RG23aPart I register.

In your case as the final product are electrical accessories, entry in RG1 register shall be done on completion of testing and thereafter on packing of the product.

AI Summary

Job work compliance: record returns on receipt and make RG1 entry only after testing, inspection and packing are complete.
The applicable job work notification governs sending copper scrap for processing and requires that returns be recorded in the job work inward register with quantities and challan reference. RG1 entries must be made only after completion of all processes including testing, inspection and packing; returned items needing further work are work in process, otherwise they may be recorded as manufactured goods. Though returned copper forms part of the manufacturer's inputs operationally, such items are not required to be entered in the specific excise input register referenced by practice.