https://www.taxtmi.com/caselaws?id=78753 Notification No. 214/86-C.E. was construed to cover job work broadly, including processing or working upon principal-manufacturer supplied materials to complete part or whole of the manufacturing process. The use of some ancillary inputs procured by the job worker, where their cost was recovered from the principal manufacturer, did not by itself destroy the job-work character of the activity, so exemption remained available. On limitation, the demand covered a period within the normal six-month period from the relevant date, and the time-bar objection could not be sustained. en-us Tue, 09 Mar 2010 00:00:00 +0530 Tue, 14 Dec 2010 16:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78753 Notification No. 214/86-C.E. was construed to cover job work broadly, including processing or working upon principal-manufacturer supplied materials to complete part or whole of the manufacturing process. The use of some ancillary inputs procured by the job worker, where their cost was recovered from the principal manufacturer, did not by itself destroy the job-work character of the activity, so exemption remained available. On limitation, the demand covered a period within the normal six-month period from the relevant date, and the time-bar objection could not be sustained. Case-Laws Central Excise Tue, 09 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78753