Job Work Exemption - Prior permission not necessary, mere undertaking sufficient - Central Excise - 211/17/87-CX.6

Job Work Exemption - Prior permission not necessary, mere undertaking sufficient Letter No. 211/17/87-CX.6 Dated 8-9-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Job Work Exemption - Prior permission not necessary, mere undertaking sufficient. Attention is invited to Notification No. 214/86, dated 25.3.1986 merely requires that an undertaking should be given to the Assistant Collector to the effect that the said goods will be used in or in relation to the manufacture of the final products. There is no provision in this notification for seeking prior permission before clearance. As such an assessee can remove his goods under this notification as soon as he has given the requisite undertaking to the concerned Assistant Collector of Central Excise.