Job work exemption requires return of the same article; conversion of scrap into wires falls outside the notification.

Notification No. 119/75-C.E. exempted job work only where the same article supplied to the job worker was returned after the prescribed manufacturing process. Where scrap and metal were melted and converted by moulding, rolling, cutting and drawing into wires, the article received back was a new and different product, so the notification's condition was not met. The exemption was therefore unavailable on these facts.

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Issues: Whether the benefit of Notification No. 119/75-C.E. dated 30-4-1975 was available to job work where the goods sent as raw material were processed into a new and different product and the article received back was not the same article as sent.

Analysis: The notification extended exemption to job work where the article intended to undergo manufacturing process was supplied to the job worker and the same article was returned after the requisite process. On the facts recorded, scrap and metal were melted and converted by moulding, rolling, cutting and drawing into wires, so the goods returned were not the same article that had been supplied. The condition built into the notification was therefore not satisfied.

Conclusion: The notification did not apply to the case and the revision application failed.

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