https://www.taxtmi.com/circulars?id=1775 Manufacturers may remove excisable goods to other premises, including job workers, without payment of duty for tests or processes not amounting to manufacture, subject to Commissioner's permission and conditions. Permissions should require both principal and job worker to maintain detailed records of receipt, use, activities carried out and goods cleared. Waste or scrap must be returned to the principal or cleared on payment of duty. Valuation for duty on clearance from the job worker's premises must use the price at which the principal sells the final goods to its customer, and permissions should be granted sparingly for limited periods. en-us Wed, 31 Jan 2007 00:00:00 +0530 Thu, 26 Feb 2009 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1775 Manufacturers may remove excisable goods to other premises, including job workers, without payment of duty for tests or processes not amounting to manufacture, subject to Commissioner's permission and conditions. Permissions should require both principal and job worker to maintain detailed records of receipt, use, activities carried out and goods cleared. Waste or scrap must be returned to the principal or cleared on payment of duty. Valuation for duty on clearance from the job worker's premises must use the price at which the principal sells the final goods to its customer, and permissions should be granted sparingly for limited periods. Circulars Central Excise Wed, 31 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1775