JOBWORK U/R 4(5)a CENVAT CREDIT RULE 2004

[Guest]

DEAR SIR,

WE ARE MANUFACTURING COMPAN Y WE REQUIRE TO SEND MATERIL FOR JOBWORK TO OTHER REGISTER COMPANY

CAN WE SEND SEMIFINISHED GOODS (INTERMEDIATE) WITH INPUT RAW MATERIAL FOR MAKE FINAL( FINISHED GOODS) .  PLEASE GUIDE WITH RULES.

REGARDS

MANOJ RAUT

 

 

[YAGAY andSUN]

Yes, you may send such goods on jobwork and it should be returned within 180 days from the date of jobwork challan, if not being returned, equivalent duty should be reversed and reversed duty can be taken back once the goods received back in the factory premises.

[Guest]

Dear sir,

Thanks for reply.  But u/r 4(5) a  please see rule 16a & 16b & guide the same.( semi finished goods not send to jobwork special permission req.by assistant commissioner

Regards

Manoj

AI Summary

Guidance on CENVAT Credit Rule 4(5)a: Sending Goods for Jobwork, Duty Reversal, and Rules 16a & 16b Explained. A manufacturing company inquires about sending semi-finished goods and raw materials to another registered company for jobwork under CENVAT Credit Rule 4(5)a. A respondent confirms that goods can be sent for jobwork and must be returned within 180 days, or the equivalent duty should be reversed, which can be reclaimed upon return. The inquirer seeks further guidance on rules 16a and 16b, noting that sending semi-finished goods for jobwork may require special permission from the assistant commissioner.