https://www.taxtmi.com/forum/issue?id=3268 Direct dispatch of free issue material to a job-worker is permissible under Central Excise, provided excise control and input accounting are maintained. A challan must accompany the consignment stating that the supplier issued material directly to the job-worker and specifying its intended use. The principal manufacturer may claim Cenvat credit only after receipt and proper accounting of the entire material, with supporting documentation establishing the chain of custody and commercial relationships among supplier, job-worker and final customer. en-us Fri, 12 Aug 2011 18:59:22 +0530 Thu, 23 Jan 2025 15:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3268 Direct dispatch of free issue material to a job-worker is permissible under Central Excise, provided excise control and input accounting are maintained. A challan must accompany the consignment stating that the supplier issued material directly to the job-worker and specifying its intended use. The principal manufacturer may claim Cenvat credit only after receipt and proper accounting of the entire material, with supporting documentation establishing the chain of custody and commercial relationships among supplier, job-worker and final customer. Discussion-Forum Central Excise Fri, 12 Aug 2011 18:59:22 +0530 https://www.taxtmi.com/forum/issue?id=3268