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    <title>Can one job worker can send the inputs and tools to another job worker for further process.</title>
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    <description>The Cenvat Credit Rules permit inputs sent to a job worker to be further sent to another job worker for further processing provided the inputs or resulting products are accounted for and received back by the principal manufacturer within the statutory return period; tools and dies, as capital goods, are subject to a longer capital-asset return period. The principal manufacturer must give the prescribed undertaking, intimate the department with the second job worker&#039;s details where required by the governing notification, and retain records and challans to evidence movements and returns.</description>
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      <description>The Cenvat Credit Rules permit inputs sent to a job worker to be further sent to another job worker for further processing provided the inputs or resulting products are accounted for and received back by the principal manufacturer within the statutory return period; tools and dies, as capital goods, are subject to a longer capital-asset return period. The principal manufacturer must give the prescribed undertaking, intimate the department with the second job worker&#039;s details where required by the governing notification, and retain records and challans to evidence movements and returns.</description>
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