https://www.taxtmi.com/caselaws?id=80266 Receiving M.S. rollers, rubber coating them, and returning the same rollers to clients was treated as job work under Notification No. 119/75. The notification's explanation covered work done on an article supplied for the intended manufacturing process and returned to the supplier, with charges confined to the job work performed. The fact that the processing involved manufacture, or a process incidental or ancillary to manufacture, did not by itself take the activity outside the notification where the essential features of receipt, processing, and return of the same goods were present. The activity therefore fell within the notified definition of job work. en-us Mon, 16 Oct 1989 00:00:00 +0530 Wed, 15 Jun 2011 17:14:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80266 Receiving M.S. rollers, rubber coating them, and returning the same rollers to clients was treated as job work under Notification No. 119/75. The notification's explanation covered work done on an article supplied for the intended manufacturing process and returned to the supplier, with charges confined to the job work performed. The fact that the processing involved manufacture, or a process incidental or ancillary to manufacture, did not by itself take the activity outside the notification where the essential features of receipt, processing, and return of the same goods were present. The activity therefore fell within the notified definition of job work. Case-Laws Central Excise Mon, 16 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80266