Material for job work

[palaniappan thirukalathiappan]

Dear All,

Please clarify me weather any permission is required from Central Excise for sending out material and bringing back to the original unit or simple intimation will do.  Further i would like to know basic differences between 16A, 16B, 16C of Central Excise Rules where exactly applicability of the above rules will fall.

Thanks & Regards

SRINIVAS

AI Summary

Clarification on Material Transfer for Job Work Under CENVAT Credit Rules 2004 and Central Excise Rules 16A-16C A user inquired about the necessity of obtaining permission from Central Excise for sending and receiving materials for job work and sought clarification on the applicability of Central Excise Rules 16A, 16B, and 16C. The response explained that materials could be removed under Rule 4 (5) (a) of the CENVAT Credit Rules, 2004, or by following Notification No. 214/86 procedures. Rule 16 (1) allows returning duty-paid goods for repairs with CENVAT credit, Rule 16 (2) requires credit reversal if no manufacturing occurs, and Rule 16 (3) allows seeking permission if difficulties arise in following these rules.