Clearance of goods manufactured on Jobwork basis from the premises of lob worker – Procedure

[SNEHAL SHAH]

R/sir,

We are Manufacturing of  Excisable goods, our plant located at Gujarat (Surat) , we have received one order from Maharashtra “X” company Invalidation against EPCG 3% . Now we want to send material for job work at one 100% EOU “Y” Company at Gujarat under job work RULE 4(6) of the  Cenvat Credit Rule, 2004 & "TRADE N0TICE NO. 09/2007  (Clearance of goods manufactured on Job work basis  from the premises of lob worker – Procedure.

Now My question is that :

• As per above Rules and Trade notice can we send a material directy from job work premises ( 100% EOU ) to DTA ( Maharastra state ) directly .
• Can I get EPCG benefit Invalidation against EPCG licence 3 %. i.e. benefit of TED refund .

Please give your valuable reply on Urgently .

For above matter advance thanks to u sir .

With REgards,

SNEHAL SHAH

AI Summary

Job work clearance from export-oriented unit requires goods' return to the unit and customs permission under handbook procedures.
An export oriented unit may send goods to a job worker for processing, but the processed goods must be received back into the export oriented unit within a specified limited period from removal, and prior permission from customs authorities is required before sending the goods for job work; the guidance is referenced to the Foreign Trade Policy and the Handbook of Procedures, and no definitive position on EPCG benefits is given.