rg 1 stock send for jobwork micronising, Central Excise

[manoj raut]

Dear sir,

In RG 1 register stock can we send material for jobwork . please what is procedure for RG 1 stock sending

jobwork for micronising (100% mesh).

Regards

Manoj Raut

Posts / Replies

[Pradeep Khatri]

Dear Manoj,

There is no such provision which indicates that finished goods can be sent for further manufacturing or jobwork. 

Further, if it is necessary to do so, then, a complete flow chart clearing dipicting such process can be submitted to the Jurisdictional Commissioner of Central Excise for the purpose of obtaining special permission for removal of such goods for further jobwork.

Thanks and Best Regards,

Pradeep Khatri

[Dilip Darji]

Dear Sir.

Mr.Khatri has correctly replied you.

FG accounted for in RG.1 Register can be removed only on payment central excise duty. However, if FG accounted for in RG.1, needs some mocronising process, it is not FG but it is SFG. By making entry of removal for other purpose in RG 1 Register, you can convert FG in SFG and than remove out of factory under rule 4 (5A) for micronising and return to your factory.