Issuance of Cas 4 certificate necessary

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Issuance of Cas 4 certificate necessary
Query (Issue) Started By: - SANDESH SHINDE Dated:- 8-1-2015 Last Reply Date:- 9-1-2015 Central Excise
Got 4 Replies
Central Excise
Dear Sir, We are a mfg co we are having a processor I.e job worker . Our raw material is directly sent to our job worker he process the goods and sent to us on payment of duty that material is use further by us in ma .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nufacture of our finished goods so is it necessary for us to issue that job worker cas4 certificate for clearance of such product, please explain, please give us any reference regarding this, thanks and regards. Reply By Naveed S: The Reply: Sir, As per my view, CAS-4 shall be required only at the time of final clearance of finished goods from your factory premises No need to provide CAS-4 to th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e job worker as the goods cleared by job worker as WIP/semi finished goods. However, if department have any doubt pertaining to Valuation of goods, they may ask to provide such details. Reply By PAWAN KUMAR: The Reply: Dear Sir, As per my view, No such certificate is submitted. Although the job worker is sending processed goods to you for further use in your manufacturing, valuation should be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as per rule 10A of Central Excise Valuation Rules, 2000. Reply By Naveed S: The Reply: Yes sir no cas-4 certificate to be submitted as explained above. However, since job worker are only doing job work and not manufacturing or producing the goods on behalf of the manufacturer and also not clearing the goods directly from their (job worker,s premises), hence rule 10A shall not be applicable in t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... his case. Reply By Pradeep Khatri: The Reply: Dear Sandesh, In this transaction,there is no requirement to issue the CAS4 or Valuation under Rule 10A of the Valuation Rules. Regards, Neelam Taneja,(Executive Consultant) YAGAY and SUN (Management, Business and Indirect Tax Consultants)
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X