Job worker challan rules: challans may be issued or endorsed when goods move between job workers, clarifying audit trail. Amendments permit challans to be issued by either the principal or the job worker when goods move between job workers, with successive endorsements recording quantity and description where goods transfer between job workers or return to the principal; they also replace the Secretary provision to require an officer not below Additional Commissioner, adjust proviso text and reporting wording, allow referral for further safeguards investigation, set a three-member quorum with majority decision-making and casting vote for the Chairman, add an Explanation on pass-through benefit allegations, and exclude rail parcel leasing from 'transport by rail' definitions.