Availment of Cenvat Credit, Service Tax

[K.GUNASEELAN]

Can we directly send inputs to the jobworker place for doing jobwork and on the same can we cenvat credit. Please clarify.

Posts / Replies

[Madhukar N Hiregange]

Yes raw materials and components parts can be directly sent to the job workers premises. After operations the same would be received at the factory of the principal. At this point of time the credit of the central excise duty would be available as input credit is not permissible without receipt in normal course. It maybe preferable that returnable delivery challans be raised for materials recived at JW premsies stating that materials directly recived at JWs place.