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<h1>Cenvat Credit Rules: Return Inputs in 180 Days or Reverse Credit; 2-Year Limit for Capital Goods</h1> The provisions related to job work under the Cenvat Credit Rules, 2004. Job work involves processing raw materials or semi-finished goods to complete manufacturing or finishing processes. The rules specify that inputs and capital goods can be sent for job work, with detailed conditions for their return and documentation. If goods are not returned within specified periods (180 days for inputs, 2 years for capital goods), the Cenvat Credit must be reversed. Special provisions exist for items like jigs and dies. The responsibility for compliance lies with the manufacturer or service provider, not the job worker.
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