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Raw-materials sent directly at Job-worker premises

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..... Raw-materials sent directly at Job-worker premises
Query (Issue) Started By: - Pradeep Jain Dated:- 5-4-2013 Last Reply Date:- 6-4-2013 Central Excise
Got 1 Reply
Central Excise
Dear Sir, To avoid the exra transportation cost , we have been sending the rawmaterials from suppliers primises to Jobworker Premises without mentioning delivery to consignee(Jobworker) because either the Job .....

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..... worker in not registered under Central Excise or not willing to avail CENVAT Credit on our Rawmaterial . After getting the raw-materials , Jobworker sends us our Suppliers Excise Invoice. On the basis of acknowledgement given by our Job-worker the same Rawmaterials theoritically entered in our books GRN is prepared and CENVAT is availed. After that retunable challan is issued by us under rule Ce .....

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..... nvat Credit Rule, 2004 u/r 4(5)(a). In that case date of preparation of GRN and the Challan ,of the above said goods acknowledgd by our Jobworker , becomes late 6-7 days. Is it appropriate procedure ? Kindly advice. Regards Pradeep Jain Reply By VIPAN KUMAR: The Reply: Dear Sir, Yes you can send the material direclty to Job work permises for further processing but you don't take the cenvat .....

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..... cr. without material.you can take the cenvat cr. when you have received the processed material to your factory permises. you can raise the excisbale challan under rule 16A of CER, 2002 or notification No 17/2003-CE(N.T) dated 13.03.2003 from the factory of supplier to the factory of job worker for further process and subsequent return to the parent factory. With Regards Vipan Kumar
Discussio .....

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..... n Forum - Knowledge Sharing .....

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