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

Job work input transfers: declaration under Notification 214/86 not mandatory but recommended to avoid disputes. When inputs are cleared to a job-worker under CCR 4(5)(a) and CENVAT credit has been availed, there is no strict requirement to furnish the declaration under Notification 214/86; however, providing a declaration or undertaking and intimating by registered post with acknowledgement is advisable to create a record and reduce the risk of litigation.