Applicability of Notificaton 218/86

[Pradeep Jain]

Sir, availing CENVAT Credit on inputs and sending though Challan under  CCR4(5)(a) for Job work. Do we  need to give declaration under 214/86 before the Excise Jurisdiction of Job Worker’s Place or said notification. applicable when CENVAT not availed on inputs. Regds. Pradeep Jain

[Mahir S]

If inputs are cleared under CCR4 (5)(a) for job work, there appears to be no need for declaration under noti. no. 214/86.

However, it is advisable to provide declaration/undertaking under noti. no. 214/86.

[S RAMAN]

Mere intimation / declaration / undertaking is only required Notification  214 /86 by Registered Post with Ack. Due and that will save from litigation.

S Raman / Shencottah

AI Summary

Clarification on Notification 218/86: Is a Declaration under Notification 214/86 Necessary for CENVAT Credit and Job Work? A query was raised regarding the applicability of Notification 218/86 in the context of availing CENVAT Credit on inputs and sending them for job work under CCR 4(5)(a). The question was whether a declaration under Notification 214/86 is necessary before the excise jurisdiction of the job worker's location. One response suggested that if inputs are cleared under CCR 4(5)(a), a declaration under Notification 214/86 might not be needed, but it is advisable to provide one. Another response emphasized that a mere intimation or declaration by registered post is sufficient to avoid litigation.