https://www.taxtmi.com/caselaws?id=97887 Where the original adjudication omits material evidence on manufacture, exemption and the nature of the final goods, the findings cannot be sustained on the existing record. Additional processes such as drilling, bolting and finish painting raised an unresolved question whether castings ceased to remain castings and became a different marketable commodity, so exemption could not be finally decided. Allegations that bought-out items and branded components formed part of the supply also required factual examination to determine whether the activity was mere job work or manufacture of a distinct branded product. The matter was therefore remanded for de novo adjudication on the foundational issues affecting duty, penalty, exemption and limitation. en-us Mon, 28 May 2001 00:00:00 +0530 Wed, 18 Jan 2012 14:50:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97887 Where the original adjudication omits material evidence on manufacture, exemption and the nature of the final goods, the findings cannot be sustained on the existing record. Additional processes such as drilling, bolting and finish painting raised an unresolved question whether castings ceased to remain castings and became a different marketable commodity, so exemption could not be finally decided. Allegations that bought-out items and branded components formed part of the supply also required factual examination to determine whether the activity was mere job work or manufacture of a distinct branded product. The matter was therefore remanded for de novo adjudication on the foundational issues affecting duty, penalty, exemption and limitation. Case-Laws Central Excise Mon, 28 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97887