https://www.taxtmi.com/caselaws?id=121218 Notification No. 214/86-C.E. remained available where a job worker manufactured goods for a principal manufacturer using the principal's main raw materials, even though the job worker also used some materials from its own source. The CESTAT noted that the self-supplied items were only ancillary consumables, such as nuts, bolts and paints, and did not give the final product its essential character. It also relied on the earlier view that use of some non-supplied materials does not, by itself, take the activity outside the scope of job work under the Explanation to the notification. On that basis, denial of exemption was set aside and consequential relief followed. en-us Tue, 06 Mar 2007 00:00:00 +0530 Fri, 27 Jul 2012 15:41:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121218 Notification No. 214/86-C.E. remained available where a job worker manufactured goods for a principal manufacturer using the principal's main raw materials, even though the job worker also used some materials from its own source. The CESTAT noted that the self-supplied items were only ancillary consumables, such as nuts, bolts and paints, and did not give the final product its essential character. It also relied on the earlier view that use of some non-supplied materials does not, by itself, take the activity outside the scope of job work under the Explanation to the notification. On that basis, denial of exemption was set aside and consequential relief followed. Case-Laws Central Excise Tue, 06 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121218