https://www.taxtmi.com/caselaws?id=92972 A job worker who fabricates goods from raw materials supplied by another unit is treated as the manufacturer for central excise purposes, so exemption under Notification No. 175/86-C.E. cannot be denied merely because the buyer is not independently eligible, unless the notification itself so provides. The Tribunal applied that settled principle, noted that an earlier decision between the same parties had already allowed the same claim for the relevant period, and held that reference to Rule 57F(2) did not defeat the exemption. The appellants were therefore entitled to the notification benefit. en-us Thu, 17 Jun 1999 00:00:00 +0530 Mon, 07 Nov 2011 14:30:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92972 A job worker who fabricates goods from raw materials supplied by another unit is treated as the manufacturer for central excise purposes, so exemption under Notification No. 175/86-C.E. cannot be denied merely because the buyer is not independently eligible, unless the notification itself so provides. The Tribunal applied that settled principle, noted that an earlier decision between the same parties had already allowed the same claim for the relevant period, and held that reference to Rule 57F(2) did not defeat the exemption. The appellants were therefore entitled to the notification benefit. Case-Laws Central Excise Thu, 17 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92972