Procedure - sending material for job work

[Guest]

We are SSI unit & just registered in central excise and availing cenvat credit, what procedure should we follow for sending material outside for jobwork?

[Surender Gupta]

Once you are registered with central excise and paying excise duty by availing cenvat credit, you can prepare simple challan (refer rule 4(7) of Cenvat Credit) and send / receive the goods to / from job worker the by keeping simple records.

AI Summary

Small-scale industry can send materials for job work using a simple challan under Rule 4(7) of Cenvat Credit. A small-scale industry unit registered with central excise and availing cenvat credit inquired about the procedure for sending materials for job work. The response advised that they could prepare a simple challan, as per rule 4(7) of Cenvat Credit, to send and receive goods to and from a job worker while maintaining straightforward records.