Procedure U\R 4(6) of CCR-2004

[sukhvinder singh]

Dear all,

Please confirm me the procedure as permision provided under sub rule 6 of rule 4 of  Cenvat Credit Rule, 2004 under central excise 

Also clear what about the state sale tax and central sale tax formalities    

Thanks

AI Summary

Clarification on Rule 4(6) Cenvat Credit: Conditions for Input Removal to Job-Workers and Valuation Rules Explained. A query was raised regarding the procedure under sub-rule 6 of Rule 4 of the Cenvat Credit Rules, 2004, specifically concerning central excise, state sales tax, and central sales tax formalities. The response clarified that the Deputy or Assistant Commissioner of Central Excise can permit the removal of inputs or partially processed inputs to a job-worker, valid for a financial year, with conditions for revenue interest. It also explained the valuation rules for excisable goods produced by job-workers, emphasizing the transaction value and applicable VAT/CST rates on invoices issued from the job-worker's premises.