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
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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.