https://www.taxtmi.com/caselaws?id=102695 Goods manufactured on a job-work basis may still attract central excise duty where the job worker is treated as the manufacturer and the relevant exemption conditions are not satisfied. The text notes that Notification No. 214/86 requires compliance through the raw material supplier's undertaking to the Assistant Commissioner; where the supplier is not a manufacturer and no valid undertaking is given, the notification cannot be relied on. It also states that small-scale exemption does not automatically exclude duty on job-work clearances. On those facts, duty confirmation and penalty were upheld for non-payment of duty on such goods. en-us Tue, 05 Feb 2002 00:00:00 +0530 Wed, 15 Feb 2012 17:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102695 Goods manufactured on a job-work basis may still attract central excise duty where the job worker is treated as the manufacturer and the relevant exemption conditions are not satisfied. The text notes that Notification No. 214/86 requires compliance through the raw material supplier's undertaking to the Assistant Commissioner; where the supplier is not a manufacturer and no valid undertaking is given, the notification cannot be relied on. It also states that small-scale exemption does not automatically exclude duty on job-work clearances. On those facts, duty confirmation and penalty were upheld for non-payment of duty on such goods. Case-Laws Central Excise Tue, 05 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102695