Diffrent between Jobwork rule 214/86 and Rule4(5)(a)

[aSandeep Upadhyay]

Dear all experts Sending of More than one Inputs(after availment of cenvat credit) to Jobworker for further process and received processed goods to principle mfgr and princple Mfg sale it on payment of duty. What rule is apply for above procedure? Rule 4(5)(a) or rule 214/86.Required to submitt undertaking/ intimation to Jurisdictional asst.commissioner of Jobworker? for above procedure? Request to give guideline in this matter. Thanks Sandeep

AI Summary

Clarification on Cenvat Credit Rule Application: Rule 4(5)(a) Applies Without Intimation, Unlike Notification 214/86-CE. A query was raised regarding the correct rule applicable when sending multiple inputs to a job worker after availing Cenvat credit, with the processed goods being returned to the principal manufacturer who then sells them with duty payment. The question was whether Rule 4(5)(a) or Rule 214/86 should be applied and if any undertaking or intimation to the jurisdictional assistant commissioner is required. The response clarified that Rule 4(5)(a) of the Cenvat Credit Rules, 2004 does not require intimation or permission, unlike Notification 214/86-CE, which includes certain conditions.