https://www.taxtmi.com/caselaws?id=166820 Assembling starting resistors did not qualify as exempt job work under Notification No. 119/75 where the appellant supplied and used a substantial proportion of the raw materials and inputs for manufacture. The exemption depended on the work being confined to job work in the intended sense; supplying additional articles does not by itself negate that character, but it does so when those materials form an important and substantial element of the finished product. On that basis, the exemption was denied and the duty demand on the final product was sustained. en-us Mon, 26 Dec 1983 00:00:00 +0530 Fri, 07 Nov 2014 11:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166820 Assembling starting resistors did not qualify as exempt job work under Notification No. 119/75 where the appellant supplied and used a substantial proportion of the raw materials and inputs for manufacture. The exemption depended on the work being confined to job work in the intended sense; supplying additional articles does not by itself negate that character, but it does so when those materials form an important and substantial element of the finished product. On that basis, the exemption was denied and the duty demand on the final product was sustained. Case-Laws Central Excise Mon, 26 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166820