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Material movement

sachin (excise officer) (63 Points)

24 April 2013

Dear Experts

Please give the advice on below details.

we are a manufacturer, can we send our inputs directly from supplier to our job work premises. Is there any permission is required from Asst comm ? if yes then what is the procedure?

regards sachin

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3 Replies

(Guest)

Everything is possible in the world, you can do this, but in each case you should maintain stock register means full detail of raw material, and your moa and aoa also should state the procedure, as u wanna do (As per my knowledge)

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R.P.Singh (Advocate & Consultant) (1173 Points)
Replied 25 April 2013

Dear Sir,

You can send and no permission is required.

But in that case invoice which will be prepared by your supplier mention your name as a buyer and job worker’s name as consignee. The Hon’ble CESTAT clarified this issue in the matter of Inder Poly Fabs (P) Ltd. Vs. Commissioner of C. Ex., Chandigarh [1998 (99) E.L.T. 420 (Tribunal)].

So, you can send your inputs directly from your supplier to job worker’s place for Job work and you are required to pay central excise duty at a time of clearance of goods from your premises after receipt of the finished goods after job work.

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