Annexure required

[Dhaval Shah]

we are manufacturing unit registered under central exicse. we sent some of the items outside for jobwork, for which we may or maynot took cenvat credit, Is it require to prepare annexure for all items. thanks

AI Summary

Manufacturing Unit Must Prepare Annexure for Items Sent for Job Work; SEZ Export Bills Need Officer Assessment A manufacturing unit registered under central excise inquired about the necessity of preparing an annexure for items sent outside for job work, regardless of whether CENVAT credit is taken. One respondent advised that when dispatching materials to a Special Economic Zone (SEZ) unit, it is mandatory to have the export bill assessed by the SEZ's specified officer before dispatch. Another respondent clarified that records should be maintained for all materials sent outside the factory, but CENVAT credit rules do not apply to materials on which credit is not taken.