https://www.taxtmi.com/caselaws?id=168113 The amended scope of Notification No. 214/86-C.E. was applied to capital goods used in job work, so free-supplied capital goods were not to be added to the assessable value for Small Scale Industry exemption purposes. The article notes that the goods were received under prescribed challans and returned after use, and that the department's attempt to treat the activity as complete manufacture was rejected where the notification and rule conditions were otherwise satisfied. On that basis, the demand and penalty were stated to be unsustainable, with consequential relief following. en-us Wed, 23 Jun 2010 00:00:00 +0530 Mon, 17 Sep 2018 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168113 The amended scope of Notification No. 214/86-C.E. was applied to capital goods used in job work, so free-supplied capital goods were not to be added to the assessable value for Small Scale Industry exemption purposes. The article notes that the goods were received under prescribed challans and returned after use, and that the department's attempt to treat the activity as complete manufacture was rejected where the notification and rule conditions were otherwise satisfied. On that basis, the demand and penalty were stated to be unsustainable, with consequential relief following. Case-Laws Central Excise Wed, 23 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168113