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    <title>JOB WORK UNDER CENTRAL EXCISE</title>
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    <description>Notification 214/86 covers movement of goods for job work under challan with departmental intimation but does not affect cenvat credit conditions. Rule 4(5)(a) CCR 2004 requires reversal of cenvat where inputs/semi finished goods sent for job work (with credit availed) are not returned within the prescribed period and permits re availment on receipt. Rules 16A-16C CER 2002 set out procedures to carry out work/processes and return finished or processed goods without automatic reversal mechanics, and departmental permission is required only in case of difficulty.</description>
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