We wish to send raw material to our jobworker for process.We have availed cenvat for RM for the same.What is the procedure to sent r.m for jobwork? In which circumtances permission or precribied challan required for disp. of material to job worker?
In future if we wish to send some r.m directly from supllier to job worker and some r.m from our factory which procuedure we have to follow?
Please help &give proper guidline for documentation and procedure.
24 June 2009
Good book maybe referred. Central Excise Law & Procedures Centax PUblication can be seen. In brief: Material sent by supplier directly to JW - Invoice to mention buyer - purchaser/ princiapl and consignee as JW. The JW can raise a Returnable DC mentioning materials sent directly. Account for the same. As far as scrap sold directly by JW an invoice for debiting the excise duty on the same maybe passed.
CAclubindia
