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        Supreme Court Remits Appeal on Goods Character Change in Job Work

        APPELLATE COLLR. OF C. EX., MADRAS Versus BHANDARY METALS & ALLOYS

        APPELLATE COLLR. OF C. EX., MADRAS Versus BHANDARY METALS & ALLOYS - 1998 (101) E.L.T. 243 (S.C.) The Supreme Court allowed the appeals and remitted the matters back to the Commissioner of Central Excise (Appeals) in light of previous decisions. The case involves the conversion of brass and copper scraps into wires and sections through job work, potentially affecting excise duty liability. The authority is directed to determine if the character of the goods changes through job work. The appeals were disposed of with no order as to costs.

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