https://www.taxtmi.com/circulars?id=6855 Where goods are manufactured on a job work basis using inputs supplied by a principal manufacturer and the supplier-job worker relationship corresponds to the relevant notification, such goods are to be treated as manufactured by the supplier of raw material; entitlement to Small Scale Industries Exemption must therefore be determined with reference to the principal manufacturer's status, and clearances of goods made on job charge basis and in the job worker's own account are to be aggregated as produced in a single factory for eligibility assessment. en-us Tue, 20 Sep 1988 00:00:00 +0530 Wed, 08 Jul 2009 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6855 Where goods are manufactured on a job work basis using inputs supplied by a principal manufacturer and the supplier-job worker relationship corresponds to the relevant notification, such goods are to be treated as manufactured by the supplier of raw material; entitlement to Small Scale Industries Exemption must therefore be determined with reference to the principal manufacturer's status, and clearances of goods made on job charge basis and in the job worker's own account are to be aggregated as produced in a single factory for eligibility assessment. Circulars Central Excise Tue, 20 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6855