https://www.taxtmi.com/caselaws?id=90806 Hollow screws manufactured by a job worker from inputs supplied by the principal manufacturer under Rule 57F(2) were treated as goods remaining within the principal manufacturer's production chain for excise and small-scale exemption purposes. The settled principle noted is that transfer of inputs to a job worker need not be absolute, and job-work clearance does not by itself make the goods non-excisable or deny exemption. The Trade Notice on job-work clearances supported this view, and the lower authority's insistence that the job worker comply with excise formalities as if manufacturing independently for sale was found unsustainable. On that basis, the demand and penalty were not sustainable. en-us Thu, 29 Oct 1998 00:00:00 +0530 Tue, 11 Oct 2011 16:46:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90806 Hollow screws manufactured by a job worker from inputs supplied by the principal manufacturer under Rule 57F(2) were treated as goods remaining within the principal manufacturer's production chain for excise and small-scale exemption purposes. The settled principle noted is that transfer of inputs to a job worker need not be absolute, and job-work clearance does not by itself make the goods non-excisable or deny exemption. The Trade Notice on job-work clearances supported this view, and the lower authority's insistence that the job worker comply with excise formalities as if manufacturing independently for sale was found unsustainable. On that basis, the demand and penalty were not sustainable. Case-Laws Central Excise Thu, 29 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90806