https://www.taxtmi.com/caselaws?id=174773 Assembly of supplied parts into sigma machines and reactor vessels was treated as manufacture because a new product came into existence, so the activity at the job worker's premises was outside Rule 57S of the Central Excise Rules, 1944 and the clearance of capital goods for that purpose was not covered by that rule. The applicability of Notification No. 214/86 to goods manufactured on a job-work basis also required fresh examination because no specific finding had been recorded on that claim, including the question of duty recovery. The dispute was therefore remitted for de novo adjudication on the credit reversal and notification benefit issues. en-us Tue, 06 Nov 2007 00:00:00 +0530 Mon, 19 Oct 2015 17:07:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174773 Assembly of supplied parts into sigma machines and reactor vessels was treated as manufacture because a new product came into existence, so the activity at the job worker's premises was outside Rule 57S of the Central Excise Rules, 1944 and the clearance of capital goods for that purpose was not covered by that rule. The applicability of Notification No. 214/86 to goods manufactured on a job-work basis also required fresh examination because no specific finding had been recorded on that claim, including the question of duty recovery. The dispute was therefore remitted for de novo adjudication on the credit reversal and notification benefit issues. Case-Laws Central Excise Tue, 06 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174773