https://www.taxtmi.com/caselaws?id=123202 Notification No. 214/86-C.E. dated 25-3-86 applies only where the finished goods are leviable to duty, wholly or partly. As the railway wagons manufactured here were fully exempt, the notification had no application. Duty could not be fastened on the appellants for goods processed by job workers because the appellants had not manufactured those goods; if any demand was otherwise sustainable, it would lie against the job workers, who were not before the Tribunal. en-us Mon, 07 Jan 2008 00:00:00 +0530 Mon, 10 Sep 2012 12:18:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123202 Notification No. 214/86-C.E. dated 25-3-86 applies only where the finished goods are leviable to duty, wholly or partly. As the railway wagons manufactured here were fully exempt, the notification had no application. Duty could not be fastened on the appellants for goods processed by job workers because the appellants had not manufactured those goods; if any demand was otherwise sustainable, it would lie against the job workers, who were not before the Tribunal. Case-Laws Central Excise Mon, 07 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123202