https://www.taxtmi.com/caselaws?id=72829 Conversion of customer-supplied lead ingots into lead sub-oxide and litharge was not treated as eligible job work under Notification No. 119/75-C.E. The decisive test was whether the entrusted article retained its essential identity after processing; here, the ingots underwent a complete manufacturing process and chemical transformation into a materially different product. The Tribunal stated that the notification covers work done to complete an article already in existence, not a separate process of complete manufacture producing a chemically distinct substance. On that reasoning, the exemption claim failed. en-us Tue, 17 Feb 1987 00:00:00 +0530 Wed, 25 May 2011 13:13:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72829 Conversion of customer-supplied lead ingots into lead sub-oxide and litharge was not treated as eligible job work under Notification No. 119/75-C.E. The decisive test was whether the entrusted article retained its essential identity after processing; here, the ingots underwent a complete manufacturing process and chemical transformation into a materially different product. The Tribunal stated that the notification covers work done to complete an article already in existence, not a separate process of complete manufacture producing a chemically distinct substance. On that reasoning, the exemption claim failed. Case-Laws Income Tax Tue, 17 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72829