Job work - Removal of inputs as such or after being partially processed to a job worker under Rule 16A of the Central Excise Rules, Procedure

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.... 05.02.2013 TRADE NOTICE No. 2/2013 Sub: Job work - Removal of inputs as such or after being partially processed to a job worker under Rule 16A of the Central Excise Rules, Procedure Reg. Attention of the Trade is invited to Rule 16A of Central Excise Rules, 2002 introduced with effect from 01.04.2003 vide Notification No. 17/2003 Central Excise (N.T.) dated 13.03.2003. 2. In terms of Rule 1....

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....uts or partially processed inputs should be removed by the assessee (hereinafter referred to as "sender') to a Job worker/ processor under a challan, consignment note or any other document (hereinafter referred to as 'document') duly signed by the sender or his authorized agent. The document shall be in duplicate, in printed (including computer printed) for-nut, having printed run....

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....the lapse of said six months. 6. The job worker, on receipt of the goods from the sender shall duly acknowledge the receipt of the goods on the said document. 7 The job worker, after completing the job work/ process/ repairs etc., may, (i) Return the goods without payment of duty to the sender, after necessary endorsement; or (ii) Clear the goods for home consumption on payment of duty. ....