Special procedure for textiles and specified goods: simplified job work rules, machine based duty option and preservation of CENVAT credit.

Special procedures provide an alternative monthly duty per cold rolling machine for stainless steel pattis/pattas and aluminium circles subject to non availment of CENVAT Credit and specified application, payment, record and declaration obligations; a distinct textile job work regime assigns registration, accounting and duty responsibility to the person getting goods manufactured while allowing job workers simplified movement under serially numbered documents, optional duty payment by job workers, endorsement to preserve credit, simplified registration/return rules for small/new units, transitional input stock credit and procedural clarifications regarding aggregation, valuation and evidentiary requirements.

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