Bookmarks   Feedback   Annual Subscription   New User   Login  
Tax Management India .com   
   TMI - Tax Management India. Com   
Cenvat credit on water treatment plant    *    LTC exemption for travelling to Sri Lanka    *    Excise Cenvat credit on Electricity Power bill    *    Applicability Of Service tax on Liquidated Damages    *    WITH GST CONSTITUTIONAL AMENDMENTS, WHAT NEXT ?    *    Companies Act, 2013-25 Key Highlights    *    status foodgrain pulses and oilseed    *    Service tax exemption for transportation of life saving medicines    *    Goods and GST Bill passed    *    CENVAT CREDIT    *    Employees sent on deputation to subsidiary/ associate companies (Service Tax)    *    GLOW SIGN AND HOARDING    *    Regarding cenvat credit on service tax on rent a cab    *    Potato Chips as Namkeen    *    Central Excise Exemption of ₹ 150 Lakhs    *    Cenvat Credit - refund - export of services - The registration is not the sole criteria for granting refund, so long the other conditions are satisfied, refund shall be granted - Tri    *    CENVAT credit demo cars capital goods input nothing is demonstrated today that a demo car falls in any of the Chapters dealing with capital goods - credit cannot be allowed - Tri    *    Period of limitation - in case duty was required to be paid on the strips, the appellant was entitled to avail credit of duty paid on the granules, which would have neutralized the entire demand on the strips - in this Revenue neutrally background, there could be no malafide on the part of the appellant to evade duty - Tri    *    Validity of statutory provisions - Imposition of penalty on company and directors - he legislature while in view of such situation has granted discretion to the executive, at the same time, provided for sufficient guidelines and safeguards so that such discretion does not convert into arbitrary or discretionary exercise of powers - HC    *    Strengthening Our Debt Markets (Dr. Raghuram G. Rajan, Governor - August 26, 2016 - at Annual Day Address to Foreign Exchange Dealers Association of India, Mumbai)
Discussions Forum
Home Forum Central Excise
← Previous Next →

Material for job work - Central Excise

#1 Issue Id: - 3035
Dated: 27-5-2011
By:- palaniappan thirukalathiappan
Material for job work

  • Forum

Dear All,

Please clarify me weather any permission is required from Central Excise for sending out material and bringing back to the original unit or simple intimation will do.  Further i would like to know basic differences between 16A, 16B, 16C of Central Excise Rules where exactly applicability of the above rules will fall.

Thanks & Regards


Post Reply

Posts / Replies


#2 Dated: 28-5-2011
By:- pradeep khatri

Either you can remove material under Rule 4 (5) (a) of the CENVAT credit Rules, 2004 as amended time to time or you can opt the procedure as mentioned in the Notification No. 214/86 for sending and receiving back goods for the purpose of jobwork.  If required, you can seek the persmission of jurisdictional AC/Commissioner (as the case may be).

Regardig Rule 16 (1), 16 (2), and 16 (3), these all pertain to Bringing goods for repairs, re-making etc. 

In Rule 16 (1) you can bring back duty paid final goods to your factory premises as Inputs for repair, refining, reconditioning and for any other reasons. you can avail the cenvat credit and utilize this credit according to the said rules.

Accordingly to Rule 16 (2) if it does not amount to manufacture then you would have to reverse the cenvat credit which you had availed on return goods.

And Rule 16 (3) specify that if there is any difficulty to follow the Rule 16 (1) or 16 (2), then specific permission may be obtained from the concerned commissioner of the Central Excise.

Post Reply


← Previous Next →
what is new what is new

Advanced Search

Latest Updates




More Options


|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map || ||

© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version