Direct sale from jobworker

Originally posted by : Avinash Vasant Bhavsar
	Dear Sir, We send our final product for rectification and coating purpose tor job work can we dispatched this from direct jobworker premises.   Regards,   Avinash Bhavsar

to sale goods from job worker's premises, you need permission with your deputy commissner of CE.

its better to show the goods despatched from job worker to yourself and then issue invoice from your factory, stating that goods are received by you and then cleared. 

It is assumed that, you have cleared the goods for job work under rule 4(5)(a) of CENVAT credit rules.  This rule does not allow for the sale of goods from job worker's premises.  You should being back the processed goods to your factory and then do sale transaction.  For the sale of goods from job worker's premised you have to apply & obtain permission under Rule 4(6), which is given for one year by the D.C./A.C. of Central Excise.   

Yes , you can clear the goods from Job worker premises, as per under Rule 4(6), However valuation aspect under Rule 10 A of  Central Excise Valuation Rules ,2000,,may apply.