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Issues: (i) whether engraving and re-engraving of copper rollers supplied by customers amounted to manufacture; (ii) whether, even if manufacture was involved, excise duty on such job work was leviable on the value of the rollers or only on the amount charged for job work under the exemption notification.
Issue (i): whether engraving and re-engraving of copper rollers supplied by customers amounted to manufacture.
Analysis: The process involved human skill and labour and resulted in a commercially different commodity with market value. The authorities were entitled to treat the process as manufacture within the meaning of the excise law.
Conclusion: The issue was decided against the assessee.
Issue (ii): whether, even if manufacture was involved, excise duty on such job work was leviable on the value of the rollers or only on the amount charged for job work under the exemption notification.
Analysis: The notification covered goods manufactured as job work and expressly limited duty to the amount charged for the job work where the supplied article was processed and returned to the supplier. The record showed compliance with the stated conditions, and the Department could not assess duty on the value of the rollers in addition to the job charges. The plea based on a different notification was not examined in writ proceedings.
Conclusion: The issue was decided in favour of the assessee.
Final Conclusion: The demand and appellate order were unsustainable because the job work fell within the exemption notification, so duty was confined to the job charges alone.
Ratio Decidendi: Where goods supplied by a customer undergo manufacture as job work and are returned after processing, and the exemption notification restricts levy to the amount charged for such job work, excise duty cannot be assessed on the value of the customer-supplied goods as well.
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