https://www.taxtmi.com/caselaws?id=246679 In a job-work arrangement under Notification No. 214/86-C.E. and Rule 57F(4), externally procured copper wire bars used in place of the principal manufacturer's material were treated as substituting that material for assessment purposes, and the resulting rectangular copper bars were held assessable on the Ujagar Prints basis of cost of raw material plus job charges. Because credit had been taken on the bought-out raw material and the substitution was not disclosed to the department, the extended period of limitation and penalty were also treated as properly invocable. en-us Thu, 29 Nov 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246679 In a job-work arrangement under Notification No. 214/86-C.E. and Rule 57F(4), externally procured copper wire bars used in place of the principal manufacturer's material were treated as substituting that material for assessment purposes, and the resulting rectangular copper bars were held assessable on the Ujagar Prints basis of cost of raw material plus job charges. Because credit had been taken on the bought-out raw material and the substitution was not disclosed to the department, the extended period of limitation and penalty were also treated as properly invocable. Case-Laws Central Excise Thu, 29 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246679