Job work excise

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A manufacturer wants to send raw material directly from the supplier to the job worker. when will the manufacturer show inward in his stock register and take cenvat credit of raw material? Also, how the Annexure will be issued?

Replies (2)

Yes, you can send the material direclty to Job work permises for further processing but you don't take the cenvat credit without material received in the factory. You can take the cenvat credit when you have received the processed material to  your factory permises. you can raise the excisbale challan under Rule 16A of central excise rules 2002 from the factory of supplier to the factory of job worker for further process and subsequent return to the parent factory.

Thank you for your help


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