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Rule 4(6) Cenvat credit rules

3794 views 2 replies

Dear All,

Goods sent  from premises 'X' to premises ' Y' to job work and the goods after manufacture were despatched from   premises 'Y' . Whether the invoice is to be raised  from premises 'X' or premises 'Y'.

Please clariffy in this regard.   Thanks in advance.

Regards,

S.V.Ramana.

 

Replies (2)

you will issued invoice as per you markting pattern given to your rang officer. you can not sale material direct from jobworker. prior permission required from you rang officer.

Invoice will be raised from original manufacturer.

undermentioned rule needs to comply

as per section 4 sub section (6) The Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of the manufacturer of the final products who has sent the input or partially processed inputs outside his factory to a job-worker may, by an order, which shall be valid for a financial year, in respect of removal of such input or partially processed input, and subject to such conditions as he may impose in the interest of revenue including the manner in which duty, if leviable, is to be paid, allow final products to be cleared from the premises of the job-worker.

 


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