We are a manufacturers of branded garments. We buy raw materials and sent to different job workers for various job work process like, knitting,dyeing etc., Please let me know, how these process has to happen , recordically under Central Excise rules, and this has to effected in DSA RG1.
V.P.Chandra Sekar
Please refer to Circular No.844/02/2007-CX dated January 31, 2007, issuing clarification in respect of Rule 16C. Though in your case Rule 16A of Central Excise Rules, 2002 seems to be applicable, we can apply the clarifications given in above circular too. Accordingly, proper records of movement of goods need to be maintained. Please refer to the Circular in link given below:
https://www.cbec.gov.in/excise/cx-circulars/cx-circulars-07/844-2007-cx.htm
CAclubindia
