Job Work under Notification 214/83-CE dated 25.03.1986 - Commissioner approval

[Narendra Soni]

Dear Expert,

Whether commissioner approval is required for job work done under Notification 214/86-CE dated 25.03.1986 as ammended.as per Notification Under taking to AC/DC is required but our central excise authority is asking for prior approval from commissioner, Please suggest.

AI Summary

Commissioner approval for job work not mandated by Notification; compliance with conditions specified under Rule 16A is required.
Notification 214/86 exempts specified goods when the supplier gives an undertaking to the Assistant or Deputy Commissioner that goods will be used in manufacture, removed under permitted modes, or used by another job worker; evidence of use or removal and supplier responsibility for duty on final products are required. The Notification does not require prior Commissioner permission. Rule 16A allows removal of inputs to job workers subject to conditions specified by the Principal Commissioner/Commissioner, and while it does not itself require prior permission, any prescribed conditions must be fulfilled.