https://www.taxtmi.com/caselaws?id=85898 Processes involving surface finishing, polishing, drilling and threading transformed castings into identifiable finished components, so the goods acquired a new character and were treated as manufactured excisable goods; the job worker was therefore regarded as the manufacturer. The exemption under Notification No. 175/86 was not denied on the brand-name objection because the brand name of another person had already been cast on the goods when received and was not affixed by the claimant. On that reading, the disqualification for affixation by the claimant did not apply, while the captive-use plea under Notification No. 217/86 was not accepted as the basis of relief. en-us Tue, 25 Jun 1996 00:00:00 +0530 Mon, 08 Aug 2011 17:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85898 Processes involving surface finishing, polishing, drilling and threading transformed castings into identifiable finished components, so the goods acquired a new character and were treated as manufactured excisable goods; the job worker was therefore regarded as the manufacturer. The exemption under Notification No. 175/86 was not denied on the brand-name objection because the brand name of another person had already been cast on the goods when received and was not affixed by the claimant. On that reading, the disqualification for affixation by the claimant did not apply, while the captive-use plea under Notification No. 217/86 was not accepted as the basis of relief. Case-Laws Central Excise Tue, 25 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85898