https://www.taxtmi.com/forum/issue?id=3682 Transfers of Kraft paper reels to a job-worker do not require prior permission if not sent under the exemption notification; such transfers can be made under Rule 4(5)(a) of the Cenvat Credit Rules. If processed goods are returned to the principal factory and duty (including cutting and handling in assessable value) is paid, the arrangement is permissible provided the reels are treated as inputs and not cleared as finished products. CENVAT credit is available on purchased semi-kraft reels when received as inputs. Where the job-worker's process constitutes manufacture leading to exemption, an undertaking to the AC/DC at the job-worker's end is required. en-us Mon, 26 Dec 2011 17:20:20 +0530 Thu, 23 Jan 2025 15:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3682 Transfers of Kraft paper reels to a job-worker do not require prior permission if not sent under the exemption notification; such transfers can be made under Rule 4(5)(a) of the Cenvat Credit Rules. If processed goods are returned to the principal factory and duty (including cutting and handling in assessable value) is paid, the arrangement is permissible provided the reels are treated as inputs and not cleared as finished products. CENVAT credit is available on purchased semi-kraft reels when received as inputs. Where the job-worker's process constitutes manufacture leading to exemption, an undertaking to the AC/DC at the job-worker's end is required. Discussion-Forum Central Excise Mon, 26 Dec 2011 17:20:20 +0530 https://www.taxtmi.com/forum/issue?id=3682