https://www.taxtmi.com/caselaws?id=82344 Job-work printing and punching of cartons was treated as manufacture because the punching step completed the transformation of paper or board into cartons capable of being folded into the required shape. On the facts recorded, no material rebutted the view that manufacture was completed in the assessee's factory, so the activity fell within Section 2(f) of the Central Excises and Salt Act and excise duty became payable on the cartons produced. As the goods were dutiable clearances, their value was required to be included while testing eligibility under the small-scale exemption notification. en-us Mon, 18 Mar 1991 00:00:00 +0530 Mon, 04 Jul 2011 14:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82344 Job-work printing and punching of cartons was treated as manufacture because the punching step completed the transformation of paper or board into cartons capable of being folded into the required shape. On the facts recorded, no material rebutted the view that manufacture was completed in the assessee's factory, so the activity fell within Section 2(f) of the Central Excises and Salt Act and excise duty became payable on the cartons produced. As the goods were dutiable clearances, their value was required to be included while testing eligibility under the small-scale exemption notification. Case-Laws Central Excise Mon, 18 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82344