TaxTMI 
TaxTMI 
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
Annexure required
24 Mar 2008 
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Cenvat credit applicability: maintain records for jobwork dispatches; cenvat rules do not apply where credit is not taken.
Manufacturers must maintain records for any material dispatched outside the factory for jobwork, regardless of whether cenvat credit is taken; if cenvat credit is not availed on such material, the provisions of the cenvat credit rules do not apply to that material. A procedural query about whether a bill of export must be assessed by the specified SEZ officer before dispatch is raised but not resolved in the text. (AI Summary)
Manufacturers must maintain records for any material dispatched outside the factory for jobwork, regardless of whether cenvat credit is taken; if cenvat credit is not availed on such material, the provisions of the cenvat credit rules do not apply to that material. A procedural query about whether a bill of export must be assessed by the specified SEZ officer before dispatch is raised but not resolved in the text. (AI Summary)