Job work under notification 214/86

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

17 September 2013 Sir,
case is like this:-
Mr. A-Raw Supplier
Mr. B-manufacturer
Mr. C-job worker

Mr. B want that Mr. A directly supply Raw material to his Job worker Mr. C for job processing and C send material to Mr. B with gate pass of Mr. A endorsing that "cenvat credit not availed" and B will take cenvat on this gate pass in his books. for this he want to follow notification 214/86.
1.can he do this?
2.Is it compulsorily that 100% material return to Mr. B.
3.if yes then scrap generated during job work needs to returns Mr. B.
4.if no then treatment of scrap and process loss.
please resolve the above points.