TaxTMI 
TaxTMI 
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
Procedure U\R 4(6) of CCR-2004
20 Aug 2012 
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Cenvat credit permission allows clearance of final products from job-worker premises subject to valuation and compliance conditions.
Permission by the Deputy or Assistant Commissioner may allow removal and clearance of inputs or final products from a job-worker's premises for a financial year subject to revenue-protective conditions including duty payment procedures. Valuation rules treat goods manufactured by a job-worker for a principal: transaction value applies where the principal sells at removal to an unrelated buyer; where goods are moved for later sale, normal transaction value at or about the same time governs; other valuation provisions apply mutatis mutandis. Transport cost from place of sale to delivery is excluded. Job-worker is defined as one manufacturing on behalf of a principal. VAT/CST must be charged on invoices issued from the job-worker's place. (AI Summary)
Permission by the Deputy or Assistant Commissioner may allow removal and clearance of inputs or final products from a job-worker's premises for a financial year subject to revenue-protective conditions including duty payment procedures. Valuation rules treat goods manufactured by a job-worker for a principal: transaction value applies where the principal sells at removal to an unrelated buyer; where goods are moved for later sale, normal transaction value at or about the same time governs; other valuation provisions apply mutatis mutandis. Transport cost from place of sale to delivery is excluded. Job-worker is defined as one manufacturing on behalf of a principal. VAT/CST must be charged on invoices issued from the job-worker's place. (AI Summary)