https://www.taxtmi.com/caselaws?id=114839 Use of minor inputs by a job worker in assembling air-heater block assemblies did not, at the prima facie stage, appear to take the activity outside Notification No. 214/86-C.E. The earlier remand reasoning treated the definition of job work as not excluding some raw materials used by the job worker to complete the entrusted work, and that supported the appellants' request for interim protection. On that basis, a prima facie case was found for waiver of pre-deposit and stay of recovery of duty and penalty. en-us Mon, 20 Dec 2004 00:00:00 +0530 Mon, 21 May 2012 15:45:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114839 Use of minor inputs by a job worker in assembling air-heater block assemblies did not, at the prima facie stage, appear to take the activity outside Notification No. 214/86-C.E. The earlier remand reasoning treated the definition of job work as not excluding some raw materials used by the job worker to complete the entrusted work, and that supported the appellants' request for interim protection. On that basis, a prima facie case was found for waiver of pre-deposit and stay of recovery of duty and penalty. Case-Laws Central Excise Mon, 20 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114839