Special procedure for removal of goods for certain purposes

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..... y, under intimation and subject to such conditions as may be prescribed, send any inputs and/or capital goods, without payment of tax, to a job worker for job-work and from there subsequently send to another job worker and likewise, and shall - (a) bring back inputs, after completion of job-work or otherwise, and/or capital goods, other than moulds and dies, jigs and fixtures, or tools, within .....

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..... or (ii) where the principal is engaged in the supply of such goods as may be notified by the Commissioner in this behalf. (2) The responsibility for accountability of the inputs and/or capital goods shall lie with the principal . (3) Where the inputs sent for job-work are not received back by the principal after completion of job-work or otherwise in accordance with clause(a) of sub- .....

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..... d capital goods were sent out. (5) Notwithstanding anything contained in sub-sections (1) and (2), any waste and scrap generated during the job work may be supplied by the job worker directly from his place of business on payment of tax if such job worker is registered, or by the principal, if the job worker is not registered. - - statute, statutory provisions legislation, law, enactment, A .....

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