Applicability of Notificaton 218/86, Central Excise

[Pradeep Jain]

Sir, availing CENVAT Credit on inputs and sending though Challan under  CCR 4(5)(a) for Job work. Do we  need to give declaration under 214/86 before the Excise Jurisdiction of Job Worker’s Place or said notification. applicable when CENVAT not availed on inputs. Regds. Pradeep Jain

Posts / Replies

[Naveed S]

If inputs are cleared under CCR 4 (5)(a) for job work, there appears to be no need for declaration under noti. no. 214/86.

However, it is advisable to provide declaration/undertaking under noti. no. 214/86.

[S RAMAN]

Mere intimation / declaration / undertaking is only required Notification  214 /86 by Registered Post with Ack. Due and that will save from litigation.

S Raman / Shencottah