https://www.taxtmi.com/caselaws?id=253972 Processes undertaken on goods, other than machining of pinions, were treated as not amounting to manufacture, so excise duty could not be sustained on goods subjected only to those processes. As to machining of pinions, the record was found to contain no factual basis in the notice or adjudication order to conclude that manufacture had occurred, so the demand could not rest on assumption. Exemption under Notification No. 214/86-C.E. was also held not deniable to a job worker merely because the raw material supplier had not furnished the undertaking, where the goods were duly accounted for and there was no deficiency in accountal. The demand was therefore unsustainable and the appeal was allowed. en-us Mon, 30 Jun 2014 00:00:00 +0530 Tue, 09 Dec 2014 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253972 Processes undertaken on goods, other than machining of pinions, were treated as not amounting to manufacture, so excise duty could not be sustained on goods subjected only to those processes. As to machining of pinions, the record was found to contain no factual basis in the notice or adjudication order to conclude that manufacture had occurred, so the demand could not rest on assumption. Exemption under Notification No. 214/86-C.E. was also held not deniable to a job worker merely because the raw material supplier had not furnished the undertaking, where the goods were duly accounted for and there was no deficiency in accountal. The demand was therefore unsustainable and the appeal was allowed. Case-Laws Central Excise Mon, 30 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253972