Removal of inputs, Central Excise

[Jayesh Shah]

EOU, permission to subcontract part of the production process in DTA granted by the AC/DC ALONG WITH SPECIFIC PERMISSION TO REMOVE INPUTS(PROCURED AGAINST CT-3) DIRECTLY FROM SUPPLIER TO JOB WORK PREMISES. Can we remove Inputs (which are being procured against CT-3) directly from Supplier to Job work, whereas as per rule material first be brought from manufacutrer/supplier premises to EOU Bonded premises. Liability of EOU ?

Posts / Replies

[Surender Gupta]

For this purpose, you need to take specific permission from the AC/ DC. However, before granting any permission, he may ensure that you should not assign the entire (or substantial) manufacturing operations to the units in the DTA on job work basis.