Issue of material by a job worker, Central Excise

[Jatinder Maan]

can a job worker issue the material to party for whom job work is being done. Also confirm if cenvat duty can be passed.

Posts / Replies

[Mukesh Kumar]

Your query seems to be incomplete. Do you mean first sale and subsequent job work activity, or supply of material which is consumed during job work activity. I think there is nothing in cenvat credit rules which prevent any situation among these two. However, proper documentation and care must be taken to ensure that the benefit of cenvat credit should not be lost on the material supplied.