Circular No. 265/99/96-CX
dated 12/11/96
F.No. 267/112/96-CX.8
Government of India
Ministry of Finance
Department of Revenue, New Delhi
Subject:    Movement of inputs/ semi-processed goods for job work under Modvat Scheme - Procedures regarding.

        References have been received by the Board in regard to the procedure to be followed for movement of inputs/ semi processed goods for job work after insertion of Rule 57F(3A). The points raised and the clarifications there of are as follows-

Point No. 1

Clarification: Point No. 2 Clarification: Point No. III Clarification: Point No. IV: Clarification: 2.    Separate challan books should be used for movement of inputs/ semi processed goods/ processed goods under Rule 57F(3)/ Notification 214/ 86 and Rule 57J while following the above mentioned procedures.

3.    Separate stock register should be maintained by the manufacturer in revised Annexure IV attached herewith and by the job worker in Annexure V (Annexure V of Board Circular date 4th May, 1994) for the movement of goods under Rule 57F(3)/ Notification 214/86 and or Rule 57J. However, it is clarified, that any particular column(s) which is / are not applicable to any type of movement, the same may be omitted.

        However, the serial number of the columns shall not be changed. For example, where Sl. No. 10, 11, 12 are not applicable after Sl. No. 9, the next should be Sl. No. 13 of the columns.

4.    Board vide its telex No. 206/1/96-CX.6(Pt) dated 11.10.1996 had informed that separate statement for removal under Rule 57F (3A) is being prescribed. In this  regard, monthly abstract of the stock Register of goods sent for processing/ job working maintained under Annexure IV should be submitted in respect of the movement under Rule 57F(3)/ Notification 214/86 Rule 57J before or by 10th of  the succeeding month. SSI units should however submit the abstract on quarterly basis.

5.    Challans generated on Computed should be kept in bound form at end of the month.

6.    Board in Annexure B-2 of Circular No. 33/33/94-CX.8 dated 4th May, 1994 has prescribed a monthly statement to be submitted by the assessee maintaining consolidated RG Part-II Register for inputs used in the manufacture of exempted and dutiable final products. This proforma of this statement was modified vide Circular No. 232/66/96-CX dated 25th July, 96. This statement is being dispensed with as the particulars of reversal will be reflected in revised proforma of RT-12 return and PLA and RG 23A Accounts.

Deputy Secretary to the Govt. of India

Revised Annexure -IV
Stock Register of Goods sent for Processing/ Job Working
Removal of inputs or partially processed goods under Rule 57F(2) and/ or Notification No. 214/86-CE dated 25.3.86 (to be maintained by assessee who sends raw materials/ semi-finished goods).
Date of Issue 
Description of goods (inputs) semi- processed inputs Tariff classification  
Quantity removed Weight/ numbers/ pieces/ units Identification marks, if any 
Premises/ factory to which removed Challan No. & date 
Nature of processing required Declared value of inputs cleared Rate and Amount of credit reversed
Sl. No. & date of Dedit entry in PLA / RG 23 A Part- II 
Initials of supplier / manufacturer 
Date of receipt of processed inputs 
Date of Clearance of processed inputs from factory of job worker 
Quantity of processed / finished goods received/ cleared by job worker Wt./ Length/ pieces/ units
Difference between
Col. 4 and 15
Quantum of waste materials received back/ cleared by job worker
Invoice No. & date & particulars of payment of duty
Particulars of Payment of duty on shortage/ waste if any or their mode of disposal
Sl. No. and date of entry in PLA / RG 23A part- II  
Amount of recredit taken
Initials of manufacturer