excise

Dear Sir,

               We send a material to J/W  by raising  Challan under  Rule 4 (5) a  , but party not able to do the job , then we want to send the same to another job worker , Is this required to get back the materials to my factory or we can send directly to another Job worker . What is the procedure?

 

 

Replies (3)

No need to get back the materials to factory. you can send the goods to another job worker. There is no specific provision, but there is no specific prohibition either. The rule only says that goods should be 'returned'. It does not say that goods should be 'directly returned'.

Rule 4(5) of the Cenvat Credit Rule says that after the job work goods should be return in the factory which manufactures the final products. Rule does not provide procedure for sending the goods for another job worker. Since goods has been send under jobwork challan, it can be send to another job worker through a fresh challan cancelling the earlier one.

The materials can move under a fresh challan where the movement from JW 1 to JW 2 is mentioned. That shouldbe sufficient compliance.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 07 November 2026
Chartered Accountant

DPV & Associates

Chennai

CA

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
30 October 2026
Asst Manager Accounts

Goodwin Pumps India Pvt Ltd

Chengalpattu

CA Inter

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details
Company
ARTICLESHIP 23 October 2026
Articled Trainee

J Y & CO

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 17 October 2026
Articled Assistant

RRPM & Associates LLP

Chennai

CA Inter

View Details
Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
12 November 2026
Tax Product Specialist

BharatX.ai

Gurgaon

B.Com

View Details