Removal of inputs

[Guest]

EOU, permission to subcontract part of the production process in DTA granted by the AC/DC ALONG WITH SPECIFIC PERMISSION TO REMOVE INPUTS(PROCURED AGAINST CT-3) DIRECTLY FROM SUPPLIER TO JOB WORK PREMISES. Can we remove Inputs (which are being procured against CT-3) directly from Supplier to Job work, whereas as per rule material first be brought from manufacutrer/supplier premises to EOU Bonded premises. Liability of EOU ?

AI Summary

EOUs need AC/DC approval to send CT-3 inputs directly to job work sites without passing through bonded premises. An entity involved in Central Excise and operating as an Export Oriented Unit (EOU) sought clarification on whether inputs procured against CT-3 can be directly sent from the supplier to a job work premises, bypassing the EOU bonded premises. The response indicated that specific permission from the Assistant Commissioner or Deputy Commissioner (AC/DC) is necessary. However, it was emphasized that permission would be contingent on ensuring that the EOU does not delegate substantial manufacturing operations to Domestic Tariff Area (DTA) units on a job work basis.