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goods sent to the job worker's premises directly from the

15 March 2010

Dear Members

Kindly provide me detailed Procedure and Rule under excise law regarding "goods be sent to the job worker's premises directly from the supplier's premises"

We are principal manufacturer we want to avail cenvat on Material directly sent to Job worker on behalf of us.

Kindly guide us urgently

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2 Replies

Prabhat Kumar (Advocate & Consultant) (1912 Points)
Replied 16 March 2010

The only provision which deals with the removal of goods for job work is rule 16A of the Central Excise Rule 2002. In your case the goods can be send to the job worker directly under an invoice in your name and consignee will be the job worker. On the basis of invoice you will be able to avail the cenvat credit.