https://www.taxtmi.com/forum/issue?id=3312 Direct removal from a job-worker's premises is allowed only after obtaining permission from the Deputy/Assistant Commissioner of Central Excise, which is considered on revenue interest and duty payment and valid for a financial year; thereafter goods may be invoiced and cleared from the job-worker. Valuation follows the special job-worker valuation rule: transaction value applies for contemporaneous sales to unrelated buyers, normal transaction value applies for sales from another place, and other cases follow general valuation rules; transport cost from place of sale to delivery is excluded. Sales-tax implications depend on State registration and may bar direct sale where the principal lacks registration. en-us Thu, 25 Aug 2011 10:35:45 +0530 Thu, 23 Jan 2025 15:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3312 Direct removal from a job-worker's premises is allowed only after obtaining permission from the Deputy/Assistant Commissioner of Central Excise, which is considered on revenue interest and duty payment and valid for a financial year; thereafter goods may be invoiced and cleared from the job-worker. Valuation follows the special job-worker valuation rule: transaction value applies for contemporaneous sales to unrelated buyers, normal transaction value applies for sales from another place, and other cases follow general valuation rules; transport cost from place of sale to delivery is excluded. Sales-tax implications depend on State registration and may bar direct sale where the principal lacks registration. Discussion-Forum Central Excise Thu, 25 Aug 2011 10:35:45 +0530 https://www.taxtmi.com/forum/issue?id=3312