https://www.taxtmi.com/caselaws?id=167505 Duty-paid steel flats processed into spring leaves on job work basis remained within Notification No. 119/75-C.E. because the supplied goods retained their essential identity and the processing was only incidental or ancillary. Cutting, drilling and heat treatment, without substantial addition of material by the job worker, did not amount to a complete transformation taking the activity outside the exemption. The job work arrangement therefore qualified for exemption, and adding the value of raw material to the job charges was not sustainable; the exemption claim was upheld with consequential relief. en-us Fri, 07 Jun 1985 00:00:00 +0530 Mon, 22 Dec 2014 16:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167505 Duty-paid steel flats processed into spring leaves on job work basis remained within Notification No. 119/75-C.E. because the supplied goods retained their essential identity and the processing was only incidental or ancillary. Cutting, drilling and heat treatment, without substantial addition of material by the job worker, did not amount to a complete transformation taking the activity outside the exemption. The job work arrangement therefore qualified for exemption, and adding the value of raw material to the job charges was not sustainable; the exemption claim was upheld with consequential relief. Case-Laws Central Excise Fri, 07 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167505