<h1>CBEC Circular on Rule 16C May Spur Litigation Over Job Work Conditions, Clashes with Cenvat Credit Rules.</h1> The Central Excise Rules, 2002, under Rules 16A, 16B, and 16C, outline provisions for sending goods for job work, testing, or other processes. The Commissioner of Central Excise grants permission for these activities, potentially imposing conditions. To address concerns about these conditions complicating procedures, the CBEC issued Circular No. 844/02/2007-CX, detailing guidelines for Rule 16C. However, this circular may lead to increased litigation and manufacturer challenges, as it imposes conditions not aligned with existing provisions like Rule 4(5) of the Cenvat Credit Rules, 2004. Suggestions include limiting the Commissioner's discretionary power and requiring detailed job worker information.