Venkata Ramana Sriram (Service) (119 Points)
13 December 2010Dear All,
Goods sent from premises 'X' to premises ' Y' to job work and the goods after manufacture were despatched from premises 'Y' . Whether the invoice is to be raised from premises 'X' or premises 'Y'.
Please clariffy in this regard. Thanks in advance.
Regards,
S.V.Ramana.
Ram Avtar Singh
(Nagari Sultanpur U.P.Delhi)
(14497 Points)
Replied 13 December 2010
you will issued invoice as per you markting pattern given to your rang officer. you can not sale material direct from jobworker. prior permission required from you rang officer.
Vijay K. Agrawal
(Service)
(608 Points)
Replied 22 December 2010
Invoice will be raised from original manufacturer.
undermentioned rule needs to comply
as per section 4 sub section (6) The Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of the manufacturer of the final products who has sent the input or partially processed inputs outside his factory to a job-worker may, by an order, which shall be valid for a financial year, in respect of removal of such input or partially processed input, and subject to such conditions as he may impose in the interest of revenue including the manner in which duty, if leviable, is to be paid, allow final products to be cleared from the premises of the job-worker.
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