https://www.taxtmi.com/caselaws?id=165714 Notification No. 119/75-CE was considered for goods manufactured on a job-work basis where processing produced a new article, and the dispute turned on whether the exemption was confined to cases where the same article was returned after processing or whether it also covered material change in the raw material. The Board treated the issue as one of exemption scope under the Central Excises and Salt Act, with reference to manufacture under Section 2(f), and accepted the view that the claim remained available on the facts considered. The exemption claim was allowed in favour of the assessee. en-us Thu, 22 Jan 1981 00:00:00 +0530 Fri, 08 Aug 2014 10:51:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165714 Notification No. 119/75-CE was considered for goods manufactured on a job-work basis where processing produced a new article, and the dispute turned on whether the exemption was confined to cases where the same article was returned after processing or whether it also covered material change in the raw material. The Board treated the issue as one of exemption scope under the Central Excises and Salt Act, with reference to manufacture under Section 2(f), and accepted the view that the claim remained available on the facts considered. The exemption claim was allowed in favour of the assessee. Case-Laws Central Excise Thu, 22 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165714