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    <title>Direct Delivery of Input to Job Worker</title>
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    <description>Direct receipt of inputs by a job worker on behalf of the principal is permissible under Central Excise; a challan may be prepared evidencing delivery of inputs to the job worker and subsequent receipt of processed goods back to the principal, and such documentation can be used to prepare Goods Received Notes and to regularise records.</description>
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      <description>Direct receipt of inputs by a job worker on behalf of the principal is permissible under Central Excise; a challan may be prepared evidencing delivery of inputs to the job worker and subsequent receipt of processed goods back to the principal, and such documentation can be used to prepare Goods Received Notes and to regularise records.</description>
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      <law>Central Excise</law>
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