https://www.taxtmi.com/caselaws?id=84376 Exemption for brass rods made on job-work basis was treated as unavailable to the extent the relevant raw materials were not proved duty-paid, but the absence of words such as "alone", "exclusively" or "wholly" meant the use of some other materials did not by itself defeat the notification. Duty was therefore to be recomputed only on the quantity of finished goods attributable to non-duty-paid inputs, with fresh quantification and hearing on remand. Penalties on the manufacturers were reduced in line with the limited duty exposure, while penalties on the raw-material suppliers were set aside. en-us Mon, 06 Feb 1995 00:00:00 +0530 Thu, 21 Jul 2011 15:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84376 Exemption for brass rods made on job-work basis was treated as unavailable to the extent the relevant raw materials were not proved duty-paid, but the absence of words such as "alone", "exclusively" or "wholly" meant the use of some other materials did not by itself defeat the notification. Duty was therefore to be recomputed only on the quantity of finished goods attributable to non-duty-paid inputs, with fresh quantification and hearing on remand. Penalties on the manufacturers were reduced in line with the limited duty exposure, while penalties on the raw-material suppliers were set aside. Case-Laws Central Excise Mon, 06 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84376