https://www.taxtmi.com/caselaws?id=166673 Wire nails made on job-work from wire supplied by a customer remained eligible for exemption under Notification No. 119/75-C.E. because the operative test was whether goods were received from the customer, processed, and returned after manufacture. It was not necessary that the input and output bear the same trade description. Conversion of wire into wire nails did not by itself defeat the exemption, where the processing was done on customer-supplied material and the finished product was returned to the same customer. The exemption was therefore available and the demand based on its denial was not sustainable. en-us Wed, 24 Aug 1983 00:00:00 +0530 Thu, 30 Oct 2014 14:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166673 Wire nails made on job-work from wire supplied by a customer remained eligible for exemption under Notification No. 119/75-C.E. because the operative test was whether goods were received from the customer, processed, and returned after manufacture. It was not necessary that the input and output bear the same trade description. Conversion of wire into wire nails did not by itself defeat the exemption, where the processing was done on customer-supplied material and the finished product was returned to the same customer. The exemption was therefore available and the demand based on its denial was not sustainable. Case-Laws Central Excise Wed, 24 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166673