https://www.taxtmi.com/caselaws?id=217688 Garments stitched from customer-supplied fabric for the customer's personal use fell within the excise exemption for articles of apparel manufactured or got manufactured for personal use. The Delhi High Court noted that the job-work provisions in Rule 7AA of the Central Excise Rules, 1944 and the corresponding rules under the 2002 Rules did not override that exemption. Because the stitching activity was limited to tailoring customer-provided material and no independent manufacturing beyond that process was shown, excise duty could not be levied on the tailor. en-us Mon, 15 Oct 2012 00:00:00 +0530 Mon, 06 May 2013 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217688 Garments stitched from customer-supplied fabric for the customer's personal use fell within the excise exemption for articles of apparel manufactured or got manufactured for personal use. The Delhi High Court noted that the job-work provisions in Rule 7AA of the Central Excise Rules, 1944 and the corresponding rules under the 2002 Rules did not override that exemption. Because the stitching activity was limited to tailoring customer-provided material and no independent manufacturing beyond that process was shown, excise duty could not be levied on the tailor. Case-Laws Central Excise Mon, 15 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217688