Section 9(2) in Articles of Jewellery (Collection of Duty) Rules, 2016
(2)The principal manufacturer may supply or cause to supply to a job worker any inputs or articles, so as to complete a part or whole of the process resulting in manufacture of articles under a challan, issue voucher or any other document which shall contain the following details, duly signed by the principal manufacturer or his authorised agent:(a)name and registration number of the principal manufacturer;(b)description and quantity of inputs or articles;(c)name of the person carrying the input or articles along with his signature and proof of identity; and(d)date of supply of inputs or articles.
