excise

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.