https://www.taxtmi.com/caselaws?id=72798 Customer-supplied materials processed through cutting, shaping, perforating, channeling, ribbing and assembling into tanks, dust catchers and similar articles were treated as manufacture of a new and distinct commodity. As a result, excise valuation had to include the value of the materials incorporated in the finished goods, and not be confined to job work charges alone. The claimed exemption under Notification No. 119/75-C.E. could not be used to restrict duty to labour charges where the process produced identifiable finished goods with separate identity and utility. en-us Wed, 21 Jan 1987 00:00:00 +0530 Wed, 25 May 2011 11:44:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72798 Customer-supplied materials processed through cutting, shaping, perforating, channeling, ribbing and assembling into tanks, dust catchers and similar articles were treated as manufacture of a new and distinct commodity. As a result, excise valuation had to include the value of the materials incorporated in the finished goods, and not be confined to job work charges alone. The claimed exemption under Notification No. 119/75-C.E. could not be used to restrict duty to labour charges where the process produced identifiable finished goods with separate identity and utility. Case-Laws Central Excise Wed, 21 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72798