https://www.taxtmi.com/forum/issue?id=109760 Job work movement from a parent factory to a job worker is governed by Notification No.214/86-CE and cenvat credit rules: inputs can be sent under Rule 4(5)(a) with an Annexure II challan, receipts recorded against the challan, and Register V maintained; a time limit for return applies and non return requires reversal of proportionate cenvat credit. Duty is payable by the parent on clearance value including job work charges, and materials may alternatively be cleared directly from the job worker under Rule 4(6) with officer permission. en-us Wed, 20 Jan 2016 22:47:50 +0530 Thu, 23 Jan 2025 15:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109760 Job work movement from a parent factory to a job worker is governed by Notification No.214/86-CE and cenvat credit rules: inputs can be sent under Rule 4(5)(a) with an Annexure II challan, receipts recorded against the challan, and Register V maintained; a time limit for return applies and non return requires reversal of proportionate cenvat credit. Duty is payable by the parent on clearance value including job work charges, and materials may alternatively be cleared directly from the job worker under Rule 4(6) with officer permission. Discussion-Forum Central Excise Wed, 20 Jan 2016 22:47:50 +0530 https://www.taxtmi.com/forum/issue?id=109760