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TMI BlogMovement of inputs/ semi-processed goods for job work under Modvat Scheme - Procedures regarding.X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 57F (3) after insertion of Rule 57E(3A), where the inputs or semi processed goods are sent by the manufacturer to the job worker and returned thereafter.Clarification: In such cases procedure prescribed under Board's Circular 33/33/94-CX, dated 4.5.94 can be followed with following modifications: (i) The Challans prescribed under Annexure II to the said circular, shall be modified in accordance with Challan specified in Annexure to Notification No. 28/96-CE(NT) dated 31/8/96. (ii) The proforma of the Register maintained by the parent factory as prescribed under Annexure-IV to the above stated circular should be substituted by the revised proforma attached herewith. (iii) The manufacturer should debit the amount before removal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duplicate copy of the challan in Annexure III, the parent factory will co-relate the duplicate copy of the challan received back from the first processor with the duplicate copy of the challan received from the final processor. He would also duly fill in Part III of the modified version of challan Annexure II of Board's Circular dated 4th May, 1994 and take recredit of the amount debited earlier.Point No. III What procedure should be followed where the inputs are not received in the first instance into the factory of the manufacturer but they were directly despatched from the supplier of the inputs to the job worker on account of the purchaser of the inputs.Clarification: The procedure prescribed in Board's circular dated 4th May, 1994 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... type of movement, the same may be omitted. However, the serial number of the columns shall not be changed. For example, where Sl. No. 10, 11, 12 are not applicable after Sl. No. 9, the next should be Sl. No. 13 of the columns. 4. Board vide its telex No. 206/1/96-CX.6(Pt) dated 11.10.1996 had informed that separate statement for removal under Rule 57F (3A) is being prescribed. In this regard, monthly abstract of the stock Register of goods sent for processing/ job working maintained under Annexure IV should be submitted in respect of the movement under Rule 57F(3)/ Notification 214/86 Rule 57J before or by 10th of the succeeding month. SSI units should however submit the abstract on quarterly basis. 5. Challans generated on Computed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f job worker Quantity of processed / finished goods received/ cleared by job worker Wt./ Length/ pieces/ units 11 12 13 14 15 Difference between Col. 4 and 15 Quantum of waste materials received back/ cleared by job worker Invoice No. & date & particulars of payment of duty 16 17 18 Particulars of Payment of duty on shortage/ waste if any or their mode of disposal Sl. No. and date of entry in PLA / RG 23A part- II Amount of recredit taken Initials of manufacturer 19 20 21 22 Note: Separate stock Register should be maintained for movement in each category viz. Rule 57 F(3) read with Rule F(3A), Notification No. 214/86-CE dated 25.3.86 as amended and Rule 57J (where inputs are directly sent to job worker's premises ..... X X X X Extracts X X X X X X X X Extracts X X X X
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