https://www.taxtmi.com/caselaws?id=155640 Goods manufactured on a job-work basis remained eligible for the concessional duty rate under the relevant exemption notification. The Tribunal treated the procedure in the earlier notification as optional rather than mandatory, so the principal manufacturer's failure to follow that procedure did not defeat the exemption claim. In the absence of that optional election, the job worker, or the person to whom the goods were supplied, was to be treated as the manufacturer for exemption purposes. The assessee therefore retained the concessional benefit, and the duty demand was not restored. en-us Wed, 11 Aug 2010 00:00:00 +0530 Fri, 06 Sep 2013 12:16:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155640 Goods manufactured on a job-work basis remained eligible for the concessional duty rate under the relevant exemption notification. The Tribunal treated the procedure in the earlier notification as optional rather than mandatory, so the principal manufacturer's failure to follow that procedure did not defeat the exemption claim. In the absence of that optional election, the job worker, or the person to whom the goods were supplied, was to be treated as the manufacturer for exemption purposes. The assessee therefore retained the concessional benefit, and the duty demand was not restored. Case-Laws Central Excise Wed, 11 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155640