https://www.taxtmi.com/caselaws?id=114381 Notification No. 214/86-C.E., as amended, was applied to capital goods sent for job work where the job worker's activity constituted manufacture and the prescribed procedure had been followed. The earlier exclusion of machines, machinery, plant, equipment and similar items was replaced by a narrower exclusion confined to specified packaging materials and containers, so capital goods were no longer barred merely because they were used in or in relation to manufacture of final products. On that basis, the duty demand and penalties were held unsustainable, and limitation was not examined. en-us Thu, 12 Aug 2004 00:00:00 +0530 Tue, 15 May 2012 12:00:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114381 Notification No. 214/86-C.E., as amended, was applied to capital goods sent for job work where the job worker's activity constituted manufacture and the prescribed procedure had been followed. The earlier exclusion of machines, machinery, plant, equipment and similar items was replaced by a narrower exclusion confined to specified packaging materials and containers, so capital goods were no longer barred merely because they were used in or in relation to manufacture of final products. On that basis, the duty demand and penalties were held unsustainable, and limitation was not examined. Case-Laws Central Excise Thu, 12 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114381