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Job work – Removal of final product from premises of job- worker – procedure

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....t Credit Rules, 2002 subject to which an assessee may removal final products directly from the premises of the job worker. 3. General 1. The manufacturer of final product hereinafter referred to as 'the applicant' who intent to avail the above facility in a financial year should file an application to the Commissioner through the Jurisdictional Divisional Officer who will submit the same to the HQ Office with his specific recommendations. 2. The applicant should clearly mention in his application (i) The details of inputs or partially processed inputs intended to be sent to the job worker (ii) Name & complete address of the job worker to whom inputs or partially processed inputs are sent for job work (iii) Registration No. and details o....

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....ssed by more than one job workers. In case a job worker send the goods to another job worker on the advice of the applicant under subsidiary challan, then the name and address of the job worker from those premises the processed goods are intended to be cleared ultimately should also be given. 4. Procedure for removal of inputs or partially processed inputs from the principal manufacturer to the job worker: 1. The applicant should maintain books of challan in triplicate serially machine numbered and self authenticated as per proforma enclosed to this Trade Notice (Annexure - I). 2. All the three copies should be legibly marked with the reference number and date of permission letter of the Commissioner. 3. The original and duplicate copie....

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....ed in the job worker's premises and intended to be cleared from the said premises. 5. In addition to the above requirement, the invoice should be marked as " clearance from job worker's factory under Rule 4 (6) of the Cenvat Credit Rules, 2002. 6. In case of exports, export documents should also be prepared in pursuance of Rules 18 and 19 of the Central Excise Rules, 2002 and notifications issue thereunder. 7. The duplicate copy of the invoice should accompany the goods from the job worker's factory to the consignee. The applicant may send the original copy of the invoice alongwith the duplicate copy or through post. 8. After preparing the invoice under Rule 11 of Central Excise Rules, 2002, the applicant should immediately send the dup....

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....lassification : 6. Date and time of issue : 7. Nature of process/manufacturing process required to be done. : 8. Name of the job worker with Central Excise Registration No. if any. : 9. Expected duration of process/manufacturing of the goods. : Place : Signature of manufacturer/ Date : Authorised Signatory. PART-II To be filled in by the Processing factory (Job worker) in Original and Duplicate Challans. 1. Date and time to completion of finished goods entry no. in the stock register/receipt from another job-worker and entry no. and date of receipt in the account in the processing factory. : 2. Identification numbers of the packages such as marks and Numbers and batch numbers if any : 3. Quantity ready for dispatc....