https://www.taxtmi.com/caselaws?id=170518 Exemption under Notification No. 214/86-C.E. was held available to a job-worker even where it procured some raw materials for manufacture of the final product, because the notification required only that the goods be used by the principal manufacturer in further manufacture of dutiable products. No express bar existed against the job-worker sourcing some inputs independently. Prior authority was followed to the effect that use of minor procured materials did not defeat the exemption, and the benefit could not be denied merely because such materials were substantial by weight, since weight was not the governing test. The denial of exemption was therefore unsustainable. en-us Fri, 13 Jan 2012 00:00:00 +0530 Mon, 01 Jun 2015 15:47:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170518 Exemption under Notification No. 214/86-C.E. was held available to a job-worker even where it procured some raw materials for manufacture of the final product, because the notification required only that the goods be used by the principal manufacturer in further manufacture of dutiable products. No express bar existed against the job-worker sourcing some inputs independently. Prior authority was followed to the effect that use of minor procured materials did not defeat the exemption, and the benefit could not be denied merely because such materials were substantial by weight, since weight was not the governing test. The denial of exemption was therefore unsustainable. Case-Laws Central Excise Fri, 13 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170518