https://www.taxtmi.com/caselaws?id=86698 Job work that covers only part of the manufacturing process does not create a finished excisable product when the principal manufacturer completes production at its own factory. Goods cleared from the intermediate unit in such circumstances remain semi-finished goods, so excise duty is not recoverable from the job worker at that stage. The operative test is whether the activity has brought into existence a new commodity capable of being treated as the final marketable product; if not, duty does not attach on clearance from the job-work unit. en-us Thu, 29 May 1997 00:00:00 +0530 Fri, 26 Aug 2011 15:40:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86698 Job work that covers only part of the manufacturing process does not create a finished excisable product when the principal manufacturer completes production at its own factory. Goods cleared from the intermediate unit in such circumstances remain semi-finished goods, so excise duty is not recoverable from the job worker at that stage. The operative test is whether the activity has brought into existence a new commodity capable of being treated as the final marketable product; if not, duty does not attach on clearance from the job-work unit. Case-Laws Central Excise Thu, 29 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86698