Job work removals: inputs may be sent to job workers under prescribed challan procedure; duty arises if not returned within the prescribed period. Rule 16A allows removal of inputs to a job worker under a duplicate printed challan signed by the sender; the document must record sender registration details, registering Range/Division/Commissionerate, goods description, quantity and value, dispatch date, and job worker particulars, with accountability remaining with the sender. The job worker must acknowledge receipt. Goods must be returned within the prescribed period or the sender must pay duty with interest thereafter. After processing, goods may be returned without duty or cleared for home consumption/export under Cenvat procedures. Simple accounts must be maintained; 100% EOUs are excluded and the Commissioner may vary conditions.