JOB WORK UNDER CENTRAL EXCISE

[VINOD KUMAR]

DEAR EXPERTS GOOD EVENING. WHAT IS THE DIFFERENCE AMONG JOB WORK CARRIED OUT UNDER:- 1. NOTF. 214/86.2. RRULE 4(5)(a) OF CCR 2004.

3. UNDER RULE 16(A) OF CER 2002.

4. UNDER RULE 16 (B) OF CER 2002.

5. UNDER RULE 16 (C) OF CER 2002.

PLEASE EXPLAIN IN DETAIL. I CAN NOT UNDERSTAND THAT WHEN THERE IS SO SIMPLE PROCEDURE UNDER RULE 4 (5)(a), WHAT IS THE USE OF INTIMATION UNDER 214/86 OR THE PERMISSION OF COMMISSIONER UNDER RULE 16. THANKS AND BEST REGARDS.

AI Summary

Job work regimes: movement, cenvat reversal, and procedural routes govern treatment of inputs and finished goods returned for processing.
Notification 214/86 covers movement of goods for job work under challan with departmental intimation but does not affect cenvat credit conditions. Rule 4(5)(a) CCR 2004 requires reversal of cenvat where inputs/semi finished goods sent for job work (with credit availed) are not returned within the prescribed period and permits re availment on receipt. Rules 16A-16C CER 2002 set out procedures to carry out work/processes and return finished or processed goods without automatic reversal mechanics, and departmental permission is required only in case of difficulty.