TMI BlogJob work – Removal of final product from premises of job- worker – procedureX X X X Extracts X X X X X X X X Extracts X X X X ..... le 4 of the Cenvat 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) Regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nputs sent outside would be processed 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 Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Commissioner s permission for clearing the final goods manufactured 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Description of goods : 2. Identification marks and numbers, if any : 3. Quantity (Nos./Weight/Litre/Metre) : 4. Value : 5. Tariff Classification : 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. : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actory in Duplicate copy of the challan on receipt of the same from the processing factory. 1. Date of return of the Duplicate copy of challan from the processing factory. 2. Quantity and Entry No. of Stock Register. 3. Invoice No. under which the goods are proposed to be cleared from the Job Worker s premises. 4. Particulars of duty paid if any. 5. Particulars of Export document, if any. Signature of manufacturer/ or Authorised Signatory Annexure - II Particulars of goods sent for job work Removal of inputs or partially processed goods under Rule 4(6) of the Cenvat Credit Rules, 2002 (To be maintained by assessee who sends inputs/partially processed goods) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12 13 14 15 16 17 18 19 Annexure - III Particulars of receipt of inputs or partially processed goods under Rule 4(6) of the Cenvat Credit Rules, 2002 (To be maintained by Job Worker) Sr. No. Date of receipt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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