1. Mfg company send raw material directly to his job worker from supplier.
2. now question is this that is that material can send directly to customer from j/w premises. or is it essential to get back the material at his own premises.
3. deparment will treated it like a dealer's job work not as a manufacturing job work.
pl clerify it.
The goods can be directly sent from the jobworkers premises to the customer after obtaining the permission from the commissioner as per Rule 4(6) of Cenvat Credit Rules
Law does no probihit to material sent from Job workers site. However with the approval of prescribed authority company can sent his material from job worker site to customer site subject ot proper document ie Proper excise invoice have been made and excise document related to job work followed.
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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