https://www.taxtmi.com/caselaws?id=203946 Notification No. 214/86-CE was construed to apply to unmachined castings sent to job workers for further machining and polishing. The explanation to the notification defines job work broadly as processing or working upon raw materials or semi-finished goods to complete part or whole of the manufacturing or finishing process, including any operation essential to that process. On that reading, job work is not confined to goods newly manufactured by the job worker but extends to unfinished goods requiring essential finishing operations. The exemption was therefore held applicable and the demand was set aside in favour of the assessee. en-us Wed, 06 Apr 2011 00:00:00 +0530 Wed, 05 Oct 2011 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203946 Notification No. 214/86-CE was construed to apply to unmachined castings sent to job workers for further machining and polishing. The explanation to the notification defines job work broadly as processing or working upon raw materials or semi-finished goods to complete part or whole of the manufacturing or finishing process, including any operation essential to that process. On that reading, job work is not confined to goods newly manufactured by the job worker but extends to unfinished goods requiring essential finishing operations. The exemption was therefore held applicable and the demand was set aside in favour of the assessee. Case-Laws Central Excise Wed, 06 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203946